{"argument_date":"2007-11-05T00:00:00Z","arguments":[{"argument_date":"2007-11-05T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","paragraphs":["Phillips argued Congress created a straightforward tax test.","Hallward-Driemeier argued federal law creates a discrimination right.","Calvert argued the federal exception is narrow and specific."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 29-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 4, lines 29-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 58, lines 29-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 58, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 13-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 13-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 7, lines 25-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 39-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 39-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 9, lines 19-33"}]}],"caption":"CSX Transportation, Inc. v. Georgia State Bd. of Equalization","case_history":[{"changed_at":"2026-08-29T20:06:27.636449Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:27.668249Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"CSX seeks federal review of Georgia's tax valuation. Georgia defends its state process.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}],"dispositions":[],"latest_court_document_date":"2007-11-05T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/06-1287.html","primary_docket":"06-1287","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T12:03:06.952498Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["CSX argues federal law allows courts to fix state tax errors. Georgia argues states control their own tax methods."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 5, 2007."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 58, lines 29-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 58, lines 29-31"}]},{"heading":"What each side wants","paragraphs":["CSX wants federal courts to correct state tax errors.","Georgia wants to keep control over its tax methods."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}]},{"heading":"What each side says","paragraphs":["CSX claims federal law bans discriminatory state tax methods.","Georgia claims federal law does not create a review right."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}]},{"heading":"What the justices asked","paragraphs":["Roberts asked if federal courts should set valuation rules.","Alito asked how appeals courts resolve conflicting district findings."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 29-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 4, lines 29-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 58, lines 29-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 58, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 13-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 13-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 7, lines 25-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 39-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 39-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 9, lines 19-33"}]},{"heading":"Why it matters","paragraphs":["This case defines federal power over state tax administration. It affects how railroads pay taxes nationwide. It shapes the balance between state and federal authority."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 29-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 4, lines 29-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 35-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 35-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 5, lines 47-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 58, lines 29-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 58, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 13-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 13-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 6, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 7, lines 25-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 39-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 39-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 8, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 9, lines 19-33"}]}],"slug":"2007-06-1287-csx-transportation-inc-v-georgia-state-bd-of-equalization","term":"2007","title":"Can federal courts judge state railroad tax methods?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 45-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 19, lines 45-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 17-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 28, lines 17-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 3, lines 19-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1287.pdf","page_label":"file page 57, lines 21-27"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}