Legal Opinion
CSX Transportation, Inc. v. Alabama Department of Revenue
Supreme Court of the United States
Decided February 22, 2011No. 09-520PublishedCited by 6 opinions
1Opinion of the Court 1
OPINION OF THE COURT
[562 U.S. 280]
2Opinion of the Court · KaganJustice Kagan
The Railroad Revitalization and Regulatory Reform Act of 1976 restricts the ability of state and local governments to levy discriminatory taxes on rail carriers. We consider here whether a railroad may invoke this statute to challenge sales and use taxes that apply to rail carriers (among others), but exempt their competitors in the transportation industry. We conclude that the railroad may do so.
I
A
Congress enacted the Railroad Revitalization and Regulatory Reform Act of 1976 (Act or 4-R Act) to “restore the financial stability of the railway system of the…
3Cases cited20 opinions
- Circuit City Stores, Inc. v. AdamsSupreme Court of the United States · 2001
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Hardt v. Reliance Standard Life Insurance Co.Supreme Court of the United States · 2010
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
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4Cited by6 opinions
- National Labor Relations Board v. HH3 Trucking, Inc.Court of Appeals for the Seventh Circuit · 2014
- Csx Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2011
- Rojas v. MartellAppellate Court of Illinois · 2021
- Graham v. Pekin Fire Dept.Appellate Court of Illinois · 2022
- Bnsf Railway Company v. Oregon Department of RevenueCourt of Appeals for the Ninth Circuit · 2020
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