CSX Transportation, Inc. v. Alabama Department of Revenue’s Empirical Analysis
562 U.S. 277 · 2011
Citation profile
17 federal appellate · 3 district · 9 state decisions
Appellate journey
reviewedthe decision below (from Eleventh Circuit Court of Appeals)
Relationships
Applies 28 U.S.C. § 1341 · 4 U.S.C. § 111 · 49 U.S.C. § 11501
Relies on Robinson v. Shell Oil Co. · Regents of the University of California v. Bakke · Circuit City Stores, Inc. v. Adams · Davis v. Michigan Department of the Treasury · Guardians Association v. Civil Service Commission of City of New York
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 84 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“What the complaint protests is Alabama's imposition of taxes on the fuel CSX uses; what the complaint requests is that Alabama cease to collect those taxes from CSX.... The exemptions, no doubt, play a central role in CSX's argument.... But the essential subject of the complaint remains the taxes Alabama levies on CSX.”
2 later decisions quote this exact passage · from the majority“[A] state excise tax that applies to railroads but exempts their interstate competitors is subject to challenge under subsection (b)(4)[,]”
2 later decisions quote this exact passage · from the concurrence“offer[ ] a sufficient justification for declining to provide the exemption at issue to rail carriers.”
2 later decisions quote this exact passage · from the concurrence
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.