CSX Transportation, Inc. v. AL Dept. of Revenue

FILED
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
APRIL 25, 2011
JOHN LEY
CLERK
[PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
No. 09-10772
Non-Argument Calendar
________________________
D. C. Docket No. 08-00655-CV-UWC-S
CSX TRANSPORTATION, INC.,
Plaintiff-Appellant,
versus
ALABAMA DEPARTMENT OF REVENUE,
TIM RUSSELL, Commissioner of
the Alabama Department of Revenue,
Defendants-Appellees.
________________________
Appeal from the United States District Court
for the Northern District of Alabama
_________________________
(April 25, 2011)
ON REMAND FROM THE UNITED STATES SUPREME COURT
Before BARKETT, HILL and BLACK, Circuit Judges.
PER CURIAM:

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CSX Transportation, Inc. (“CSXT”) appealed the dismissal of its suit against
the Alabama Department of Revenue seeking to enjoin Alabama from assessing,
levying and/or collecting taxes on diesel fuel purchases and use by CSXT. The
district court dismissed CSXT’s case based on Norfolk S. Ry. Co. v. Ala. Dep’t of
Revenue, 550 F.3d 1306 (11th Cir. 2008), in which this Court considered an
identical challenge to Alabama’s sales and use tax on railroad diesel fuel, and ruled
in favor of the Alabama Department of Revenue. We affirmed, finding that we
were bound by our prior precedent in Norfolk. CSX Transp., Inc. v. Ala. Dep’t of
Revenue, 350 F. App’x 318 (11th Cir. 2009).
The Supreme Court then granted CSXT’s petition for writ of certiorari and
reversed the judgment. CSX Transp., Inc. v. Ala. Dep’t of Revenue, 562 U.S. __,
131 S. Ct. 1101 (2011). The Court overruled our prior decision in Norfolk, and
held that CSXT “may challenge Alabama’s sales and use taxes as ‘taxes that
discriminate against rail carriers’ under [49 U.S.C. § 11501(b)(4)].” Id. at 1114
(alterations omitted). The Court declined to address whether CSXT should prevail
on its challenge, and remanded CSXT’s appeal for further proceedings consistent
with its opinion. Id.
In light of the Supreme Court’s decision, we vacate our prior opinion in this
case, CSX Transp., Inc. v. Ala. Dep’t of Revenue, 350 F. App’x 318 (11th Cir.
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2009), vacate the district court’s December 18, 2008 order dissolving the
preliminary injunction and dismissing CSXT’s case, and remand to the district
court for further proceedings consistent with the Supreme Court’s opinion.
PRIOR DECISION VACATED; DISTRICT COURT ORDER
VACATED, and REMANDED.
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