October Term 2007 · Docket 06-1287
Can federal courts judge state railroad tax methods?
CSX seeks federal review of Georgia's tax valuation. Georgia defends its state process.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 17-19 — Transcript, file page 10, lines 17-19
- Official Supreme Court Transcript — file page 10, lines 7-11 — Transcript, file page 10, lines 7-11
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 29-49 — Transcript, file page 4, lines 29-49
- Official Supreme Court Transcript — file page 5, lines 25-31 — Transcript, file page 5, lines 25-31
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 47-3 — Transcript, file page 5, lines 47-3
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
- Official Supreme Court Transcript — file page 58, lines 29-31 — Transcript, file page 58, lines 29-31
- Official Supreme Court Transcript — file page 6, lines 13-29 — Transcript, file page 6, lines 13-29
- Official Supreme Court Transcript — file page 6, lines 49-13 — Transcript, file page 6, lines 49-13
- Official Supreme Court Transcript — file page 7, lines 25-33 — Transcript, file page 7, lines 25-33
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 8, lines 5-13 — Transcript, file page 8, lines 5-13
- Official Supreme Court Transcript — file page 9, lines 19-33 — Transcript, file page 9, lines 19-33
A citizen's guide to the whole case
What this case is about
CSX argues federal law allows courts to fix state tax errors. Georgia argues states control their own tax methods.
Official sources for this section
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
How the case got here
The Supreme Court heard oral argument in this case on November 5, 2007.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 58, lines 29-31 — Transcript, file page 58, lines 29-31
What each side wants
CSX wants federal courts to correct state tax errors.
Georgia wants to keep control over its tax methods.
Official sources for this section
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
What each side says
CSX claims federal law bans discriminatory state tax methods.
Georgia claims federal law does not create a review right.
Official sources for this section
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
What the justices asked
Roberts asked if federal courts should set valuation rules.
Alito asked how appeals courts resolve conflicting district findings.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 17-19 — Transcript, file page 10, lines 17-19
- Official Supreme Court Transcript — file page 10, lines 7-11 — Transcript, file page 10, lines 7-11
- Official Supreme Court Transcript — file page 4, lines 29-49 — Transcript, file page 4, lines 29-49
- Official Supreme Court Transcript — file page 5, lines 25-31 — Transcript, file page 5, lines 25-31
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 47-3 — Transcript, file page 5, lines 47-3
- Official Supreme Court Transcript — file page 58, lines 29-31 — Transcript, file page 58, lines 29-31
- Official Supreme Court Transcript — file page 6, lines 13-29 — Transcript, file page 6, lines 13-29
- Official Supreme Court Transcript — file page 6, lines 49-13 — Transcript, file page 6, lines 49-13
- Official Supreme Court Transcript — file page 7, lines 25-33 — Transcript, file page 7, lines 25-33
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 8, lines 5-13 — Transcript, file page 8, lines 5-13
- Official Supreme Court Transcript — file page 9, lines 19-33 — Transcript, file page 9, lines 19-33
Why it matters
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.
Official sources for this section
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 17-19 — Transcript, file page 10, lines 17-19
- Official Supreme Court Transcript — file page 10, lines 7-11 — Transcript, file page 10, lines 7-11
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 29-49 — Transcript, file page 4, lines 29-49
- Official Supreme Court Transcript — file page 5, lines 25-31 — Transcript, file page 5, lines 25-31
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 47-3 — Transcript, file page 5, lines 47-3
- Official Supreme Court Transcript — file page 58, lines 29-31 — Transcript, file page 58, lines 29-31
- Official Supreme Court Transcript — file page 6, lines 13-29 — Transcript, file page 6, lines 13-29
- Official Supreme Court Transcript — file page 6, lines 49-13 — Transcript, file page 6, lines 49-13
- Official Supreme Court Transcript — file page 7, lines 25-33 — Transcript, file page 7, lines 25-33
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 8, lines 5-13 — Transcript, file page 8, lines 5-13
- Official Supreme Court Transcript — file page 9, lines 19-33 — Transcript, file page 9, lines 19-33
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
- Official Supreme Court Transcript — file page 19, lines 45-27 — Transcript, file page 19, lines 45-27
- Official Supreme Court Transcript — file page 28, lines 17-45 — Transcript, file page 28, lines 17-45
- Official Supreme Court Transcript — file page 3, lines 19-27 — Transcript, file page 3, lines 19-27
- Official Supreme Court Transcript — file page 57, lines 21-27 — Transcript, file page 57, lines 21-27
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.