Alabama Department of Revenue v. CSX Transportation - Post-Argument SCOTUScast
SCOTUScast 12-17-14 - featuring Andy Grewal
On December 9, 2014, the Supreme Court heard oral argument in Alabama Department of Revenue v. CSX Transportation. The question presented in the case is twofold: (1) whether a state violates the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act) by “discriminating against a rail carrier” when it requires rail carriers to pay a sales-and-use tax but exempts railroads’ competitors from paying the same tax; and (2) whether, in resolving a claim of unlawful tax discrimination under the 4-R Act, a court should consider the state's broader tax system rather than focusing only on the challenged tax provision.
To discuss the case, we have Andy Grewal, who is an Associate Professor of Law at the University of Iowa College of Law.
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