Alabama Dept. of Revenue v. CSX Transp., Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that rail carriers and water carriers are similarly situated competitors and remanding for us to determine \whether Alabama's alternative rationales justify its exemption\
• holding that rail carriers and water carriers are similarly situated competitors and remanding for us to determine \whether Alabama's alternative rationales justify its exemption\
• finding that \the meaning of [a residual clause] is best understood by reference to the provisions that precede it.\
• noting that Alabama applies the sales and use tax on tangible personal property to railroads’ purchase and use of diesel fuel
• noting that the \ordinary meaning\ of discrimination is the treatment of \groups that are similarly situated differently without sufficient justification for the difference in treatment\ (alterations and quotation marks removed)
• noting that construing 49 USC § 11501(b)(4) to use the looser equal protection standard would “deprive [the statute] of all real-world effect, providing protection that the Equal Protection Clause already provides”

Source: CourtListener parenthetical corpus (CC0).