October Term 2010 · Docket 09-520
Does a tax on railroads but not trucks violate federal law?
CSX argues Alabama taxes railroads unfairly. The state says the tax is neutral.
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
CSX argues the tax discriminates against railroads.
Alabama argues the tax is neutral and rational.
Justices questioned the definition of discrimination.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 19-35 — Transcript, file page 10, lines 19-35
- Official Supreme Court Transcript — file page 11, lines 33-39 — Transcript, file page 11, lines 33-39
- Official Supreme Court Transcript — file page 13, lines 19-39 — Transcript, file page 13, lines 19-39
- Official Supreme Court Transcript — file page 14, lines 45-15 — Transcript, file page 14, lines 45-15
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
- Official Supreme Court Transcript — file page 3, lines 49-11 — Transcript, file page 3, lines 49-11
- 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 45-49 — Transcript, file page 4, lines 45-49
- Official Supreme Court Transcript — file page 5, lines 25-27 — Transcript, file page 5, lines 25-27
- Official Supreme Court Transcript — file page 57, lines 37-43 — Transcript, file page 57, lines 37-43
- Official Supreme Court Transcript — file page 58, lines 21-41 — Transcript, file page 58, lines 21-41
- Official Supreme Court Transcript — file page 58, lines 3-5 — Transcript, file page 58, lines 3-5
- Official Supreme Court Transcript — file page 58, lines 47-47 — Transcript, file page 58, lines 47-47
- Official Supreme Court Transcript — file page 59, lines 11-15 — Transcript, file page 59, lines 11-15
- Official Supreme Court Transcript — file page 59, lines 19-23 — Transcript, file page 59, lines 19-23
- Official Supreme Court Transcript — file page 59, lines 35-41 — Transcript, file page 59, lines 35-41
- Official Supreme Court Transcript — file page 6, lines 13-35 — Transcript, file page 6, lines 13-35
- Official Supreme Court Transcript — file page 6, lines 41-45 — Transcript, file page 6, lines 41-45
- Official Supreme Court Transcript — file page 60, lines 39-41 — Transcript, file page 60, lines 39-41
- Official Supreme Court Transcript — file page 7, lines 11-15 — Transcript, file page 7, lines 11-15
- Official Supreme Court Transcript — file page 8, lines 25-39 — Transcript, file page 8, lines 25-39
- Official Supreme Court Transcript — file page 9, lines 21-37 — Transcript, file page 9, lines 21-37
A citizen's guide to the whole case
What this case is about
Alabama taxes railroads but exempts trucking companies. CSX claims this violates federal law. The state argues the tax is neutral. The Court must define discrimination.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
How the case got here
The Supreme Court heard oral argument in this case on November 10, 2010.
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 60, lines 39-41 — Transcript, file page 60, lines 39-41
What each side wants
CSX wants the tax struck down as discriminatory.
Alabama wants the tax upheld as neutral.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
What each side says
CSX argues the tax singles out railroads.
Alabama argues the tax applies to a neutral class.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
What the justices asked
Justice Scalia asked how to limit the term discrimination.
Justice Kagan asked for the rationale behind the distinction.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 19-35 — Transcript, file page 10, lines 19-35
- Official Supreme Court Transcript — file page 11, lines 33-39 — Transcript, file page 11, lines 33-39
- Official Supreme Court Transcript — file page 13, lines 19-39 — Transcript, file page 13, lines 19-39
- Official Supreme Court Transcript — file page 14, lines 45-15 — Transcript, file page 14, lines 45-15
- Official Supreme Court Transcript — file page 3, lines 49-11 — Transcript, file page 3, lines 49-11
- Official Supreme Court Transcript — file page 4, lines 45-49 — Transcript, file page 4, lines 45-49
- Official Supreme Court Transcript — file page 5, lines 25-27 — Transcript, file page 5, lines 25-27
- Official Supreme Court Transcript — file page 57, lines 37-43 — Transcript, file page 57, lines 37-43
- Official Supreme Court Transcript — file page 58, lines 21-41 — Transcript, file page 58, lines 21-41
- Official Supreme Court Transcript — file page 58, lines 3-5 — Transcript, file page 58, lines 3-5
- Official Supreme Court Transcript — file page 58, lines 47-47 — Transcript, file page 58, lines 47-47
- Official Supreme Court Transcript — file page 59, lines 11-15 — Transcript, file page 59, lines 11-15
- Official Supreme Court Transcript — file page 59, lines 19-23 — Transcript, file page 59, lines 19-23
- Official Supreme Court Transcript — file page 59, lines 35-41 — Transcript, file page 59, lines 35-41
- Official Supreme Court Transcript — file page 6, lines 13-35 — Transcript, file page 6, lines 13-35
- Official Supreme Court Transcript — file page 6, lines 41-45 — Transcript, file page 6, lines 41-45
- Official Supreme Court Transcript — file page 60, lines 39-41 — Transcript, file page 60, lines 39-41
- Official Supreme Court Transcript — file page 7, lines 11-15 — Transcript, file page 7, lines 11-15
- Official Supreme Court Transcript — file page 8, lines 25-39 — Transcript, file page 8, lines 25-39
- Official Supreme Court Transcript — file page 9, lines 21-37 — Transcript, file page 9, lines 21-37
Why it matters
This case defines when state taxes violate federal law. It affects how states tax different industries. It clarifies the scope of federal preemption.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
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 19-35 — Transcript, file page 10, lines 19-35
- Official Supreme Court Transcript — file page 11, lines 33-39 — Transcript, file page 11, lines 33-39
- Official Supreme Court Transcript — file page 13, lines 19-39 — Transcript, file page 13, lines 19-39
- Official Supreme Court Transcript — file page 14, lines 45-15 — Transcript, file page 14, lines 45-15
- Official Supreme Court Transcript — file page 3, lines 49-11 — Transcript, file page 3, lines 49-11
- 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 45-49 — Transcript, file page 4, lines 45-49
- Official Supreme Court Transcript — file page 5, lines 25-27 — Transcript, file page 5, lines 25-27
- Official Supreme Court Transcript — file page 57, lines 37-43 — Transcript, file page 57, lines 37-43
- Official Supreme Court Transcript — file page 58, lines 21-41 — Transcript, file page 58, lines 21-41
- Official Supreme Court Transcript — file page 58, lines 3-5 — Transcript, file page 58, lines 3-5
- Official Supreme Court Transcript — file page 58, lines 47-47 — Transcript, file page 58, lines 47-47
- Official Supreme Court Transcript — file page 59, lines 11-15 — Transcript, file page 59, lines 11-15
- Official Supreme Court Transcript — file page 59, lines 19-23 — Transcript, file page 59, lines 19-23
- Official Supreme Court Transcript — file page 59, lines 35-41 — Transcript, file page 59, lines 35-41
- Official Supreme Court Transcript — file page 6, lines 13-35 — Transcript, file page 6, lines 13-35
- Official Supreme Court Transcript — file page 6, lines 41-45 — Transcript, file page 6, lines 41-45
- Official Supreme Court Transcript — file page 60, lines 39-41 — Transcript, file page 60, lines 39-41
- Official Supreme Court Transcript — file page 7, lines 11-15 — Transcript, file page 7, lines 11-15
- Official Supreme Court Transcript — file page 8, lines 25-39 — Transcript, file page 8, lines 25-39
- Official Supreme Court Transcript — file page 9, lines 21-37 — Transcript, file page 9, lines 21-37
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 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
- Official Supreme Court Transcript — file page 16, lines 29-19 — Transcript, file page 16, lines 29-19
- Official Supreme Court Transcript — file page 26, lines 15-49 — Transcript, file page 26, lines 15-49
- Official Supreme Court Transcript — file page 3, lines 19-47 — Transcript, file page 3, lines 19-47
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.