Csx Transportation, Incorporated v. The Board Of Public Works Of The State Of West Virginia

How courts have described this case

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

• rejecting argument “that an injunction against the future collection of illegal taxes is retrospective and unavailable merely because the state has already decided how much tax to collect, even though the money is still safely in the taxpayer’s pocket”
• rejecting argument “that an injunction against the future collection of illegal taxes is retrospective and unavailable merely because the state has already decided how much tax to collect, even though the money is still safely in the taxpayer’s pocket”
• rejecting argument “that an injunction against the future collection of illegal taxes is retrospective and unavailable merely because the state has already decided how much tax to collect, even though the money is still safely in the taxpayer’s pocket”
• “[Bjecause an unconstitutional statute is void, it cannot cloak an official in the state’s sovereign immunity.”
• “[T]he Fourth Circuit has explained that Ex parte Young relief may be still available despite its impact on the state treasury.”
• “An injunction against the future collection of illegal taxes, even those that already have been assessed, is prospective, and therefore available under the Ex parte Young doctrine.”

Source: CourtListener parenthetical corpus (CC0).