October Term 2014 · Docket 13-553
Does Alabama's fuel tax violate the 4-R Act?
CSX argues Alabama's fuel tax discriminates against railroads. The state claims the tax treats carriers fairly.
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
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 34-42 — Transcript, file page 10, lines 34-42
- Official Supreme Court Transcript — file page 11, lines 6-38 — Transcript, file page 11, lines 6-38
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 3, lines 8-18 — Transcript, file page 3, lines 8-18
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 4, lines 4-12 — Transcript, file page 4, lines 4-12
- Official Supreme Court Transcript — file page 5, lines 12-28 — Transcript, file page 5, lines 12-28
- Official Supreme Court Transcript — file page 5, lines 42-48 — Transcript, file page 5, lines 42-48
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
- Official Supreme Court Transcript — file page 59, lines 24-26 — Transcript, file page 59, lines 24-26
- Official Supreme Court Transcript — file page 6, lines 28-32 — Transcript, file page 6, lines 28-32
- Official Supreme Court Transcript — file page 6, lines 44-6 — Transcript, file page 6, lines 44-6
- Official Supreme Court Transcript — file page 60, lines 22-24 — Transcript, file page 60, lines 22-24
- Official Supreme Court Transcript — file page 7, lines 32-46 — Transcript, file page 7, lines 32-46
- Official Supreme Court Transcript — file page 8, lines 16-20 — Transcript, file page 8, lines 16-20
- Official Supreme Court Transcript — file page 8, lines 34-44 — Transcript, file page 8, lines 34-44
- Official Supreme Court Transcript — file page 9, lines 10-12 — Transcript, file page 9, lines 10-12
- Official Supreme Court Transcript — file page 9, lines 52-10 — Transcript, file page 9, lines 52-10
A citizen's guide to the whole case
What this case is about
Alabama taxes fuel used by railroads. CSX argues this violates the 4-R Act. The state argues the tax is fair.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
How the case got here
The Supreme Court heard oral argument in this case on December 9, 2014.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 8-18 — Transcript, file page 3, lines 8-18
- Official Supreme Court Transcript — file page 60, lines 22-24 — Transcript, file page 60, lines 22-24
What each side wants
CSX wants the Court to strike down the fuel tax.
Alabama wants the Court to uphold the fuel tax.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
What each side says
CSX argues the tax discriminates against railroads.
Alabama argues the tax balances carrier and public needs.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
What the justices asked
Justice Sotomayor asked if the lower court's view could change.
Chief Justice Roberts asked about economic viability compared to competitors.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 34-42 — Transcript, file page 10, lines 34-42
- Official Supreme Court Transcript — file page 11, lines 6-38 — Transcript, file page 11, lines 6-38
- Official Supreme Court Transcript — file page 4, lines 4-12 — Transcript, file page 4, lines 4-12
- Official Supreme Court Transcript — file page 5, lines 12-28 — Transcript, file page 5, lines 12-28
- Official Supreme Court Transcript — file page 5, lines 42-48 — Transcript, file page 5, lines 42-48
- Official Supreme Court Transcript — file page 59, lines 24-26 — Transcript, file page 59, lines 24-26
- Official Supreme Court Transcript — file page 6, lines 28-32 — Transcript, file page 6, lines 28-32
- Official Supreme Court Transcript — file page 6, lines 44-6 — Transcript, file page 6, lines 44-6
- Official Supreme Court Transcript — file page 60, lines 22-24 — Transcript, file page 60, lines 22-24
- Official Supreme Court Transcript — file page 7, lines 32-46 — Transcript, file page 7, lines 32-46
- Official Supreme Court Transcript — file page 8, lines 16-20 — Transcript, file page 8, lines 16-20
- Official Supreme Court Transcript — file page 8, lines 34-44 — Transcript, file page 8, lines 34-44
- Official Supreme Court Transcript — file page 9, lines 10-12 — Transcript, file page 9, lines 10-12
- Official Supreme Court Transcript — file page 9, lines 52-10 — Transcript, file page 9, lines 52-10
Why it matters
The outcome determines how states tax railroad fuel. It affects the balance between state revenue and carrier costs.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
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 34-42 — Transcript, file page 10, lines 34-42
- Official Supreme Court Transcript — file page 11, lines 6-38 — Transcript, file page 11, lines 6-38
- Official Supreme Court Transcript — file page 3, lines 8-18 — Transcript, file page 3, lines 8-18
- Official Supreme Court Transcript — file page 4, lines 4-12 — Transcript, file page 4, lines 4-12
- Official Supreme Court Transcript — file page 5, lines 12-28 — Transcript, file page 5, lines 12-28
- Official Supreme Court Transcript — file page 5, lines 42-48 — Transcript, file page 5, lines 42-48
- Official Supreme Court Transcript — file page 59, lines 24-26 — Transcript, file page 59, lines 24-26
- Official Supreme Court Transcript — file page 6, lines 28-32 — Transcript, file page 6, lines 28-32
- Official Supreme Court Transcript — file page 6, lines 44-6 — Transcript, file page 6, lines 44-6
- Official Supreme Court Transcript — file page 60, lines 22-24 — Transcript, file page 60, lines 22-24
- Official Supreme Court Transcript — file page 7, lines 32-46 — Transcript, file page 7, lines 32-46
- Official Supreme Court Transcript — file page 8, lines 16-20 — Transcript, file page 8, lines 16-20
- Official Supreme Court Transcript — file page 8, lines 34-44 — Transcript, file page 8, lines 34-44
- Official Supreme Court Transcript — file page 9, lines 10-12 — Transcript, file page 9, lines 10-12
- Official Supreme Court Transcript — file page 9, lines 52-10 — Transcript, file page 9, lines 52-10
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 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
- Official Supreme Court Transcript — file page 24, lines 30-14 — Transcript, file page 24, lines 30-14
- Official Supreme Court Transcript — file page 3, lines 20-44 — Transcript, file page 3, lines 20-44
- Official Supreme Court Transcript — file page 35, lines 6-28 — Transcript, file page 35, lines 6-28
- Official Supreme Court Transcript — file page 54, lines 20-20 — Transcript, file page 54, lines 20-20
- Official Supreme Court Transcript — file page 55, lines 30-22 — Transcript, file page 55, lines 30-22
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.