{"argument_date":"2014-12-09T00:00:00Z","arguments":[{"argument_date":"2014-12-09T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","paragraphs":["Mr. Brasher argued the 4-R Act balances interests.","Ms. Goldenberg agreed with the state on the tax issue.","Mr. Phillips argued railroads pay significant sales taxes."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 34-42","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 10, lines 34-42"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 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6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 4-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 4, lines 4-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 12-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 12-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 42-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 42-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 59, lines 24-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 59, lines 24-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 28-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 6, lines 28-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 44-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 6, lines 44-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 60, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 60, lines 22-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 7, lines 32-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 16-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 8, lines 16-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 34-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 8, lines 34-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 10-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 9, lines 10-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 52-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 9, lines 52-10"}]}],"caption":"Alabama Dept. of Revenue v. CSX Transp., Inc.","case_history":[{"changed_at":"2026-08-29T20:06:23.553971Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:23.586303Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"CSX argues Alabama's fuel tax discriminates against railroads. The state claims the tax treats carriers fairly.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}],"dispositions":[],"latest_court_document_date":"2014-12-09T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/13-553.html","primary_docket":"13-553","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T20:06:11.068381Z","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":["Alabama taxes fuel used by railroads. CSX argues this violates the 4-R Act. The state argues the tax is fair."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 9, 2014."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 8-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 60, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 60, lines 22-24"}]},{"heading":"What each side wants","paragraphs":["CSX wants the Court to strike down the fuel tax.","Alabama wants the Court to uphold the fuel tax."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}]},{"heading":"What each side says","paragraphs":["CSX argues the tax discriminates against railroads.","Alabama argues the tax balances carrier and public needs."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked if the lower court's view could change.","Chief Justice Roberts asked about economic viability compared to competitors."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 34-42","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 10, lines 34-42"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 6-38","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 11, lines 6-38"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 4-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 4, lines 4-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 12-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 12-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 42-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 42-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 59, lines 24-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 59, lines 24-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 28-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 6, lines 28-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 44-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 6, lines 44-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 60, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 60, lines 22-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 7, lines 32-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 16-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 8, lines 16-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 34-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 8, lines 34-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 10-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 9, lines 10-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 52-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 9, lines 52-10"}]},{"heading":"Why it matters","paragraphs":["The outcome determines how states tax railroad fuel. It affects the balance between state revenue and carrier costs."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}]},{"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 34-42","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 10, lines 34-42"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 6-38","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 11, lines 6-38"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 8-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 4-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 4, lines 4-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 12-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 12-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 42-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 5, lines 42-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 59, lines 24-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 59, lines 24-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 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violate the 4-R Act?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 30-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 24, lines 30-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-44","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 3, lines 20-44"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 35, lines 6-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 35, lines 6-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 20-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 54, lines 20-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 30-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-553_i4ek.pdf","page_label":"file page 55, lines 30-22"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}