CSX Transportation, Inc. v. Alabama Department of Revenue
562 U.S. 277 · Decided February 22, 2011 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
CSX Transportation, Inc. v. Alabama Department of Revenue was decided on February 22, 2011 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Elena Kagan wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 562 U.S. 277 · 131 S. Ct. 1101 · 179 L. Ed. 2d 37 · 2011 U.S. LEXIS 1084
- Docket number
- 09-520
- Decided
- February 22, 2011
- Argued
- November 10, 2010
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Elena Kagan
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 49 USCA 11501
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice Clarence Thomas | Dissent | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Dissent | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority | |
| Justice Elena Kagan | Majority | Wrote an opinion |
Full case caption
CSX Transportation, Inc., Petitioner v. Alabama Department of Revenue et al.
SCDB identifiers: case 2010-016, docket 2010-016-01.
Related decisions
Other cases on “State or local government tax”
- Christine Armour v. City of Indianapolis
- Polar Tankers, Inc. v. City of ValdezLaw held unconstitutional
- Department of Revenue of Kentucky v. George W. Davis
- Meadwestvaco Corporation v. Illinois Department of Revenue
- CSX Transportation, Inc. v. Georgia State Board of Equalization
- The Permanent Mission of India to the United Nations v. City of New York
Same Term, same area (Economic Activity)
- Costco Wholesale Corporation v. Omega, S.A.
- Jason M. Ransom v. Fia Card Services, N.A.
- Chase Bank USA, Na. v. James A. McCoy
- Matrixx Initiatives, Inc. v. James Siracusano
- AT&T Mobility LLC v. Vincent Concepcion
- Cigna Corporation v. Janice C. Amara
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error