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Official - Subject to Final Review
IN THE SUPREME COURT OF THE UNITED STATES- - - - - - - - - - - - - - - - - xCSX TRANSPORTATION, INC., :Petitioner :v. : No. 06-1287GEORGIA STATE BOARD OF :EQUALIZATION, ET AL. :- - - - - - - - - - - - - - - - - xWashington, D.C.Monday, November 5, 2007The above-entitled matter came on for oralargument before the Supreme Court of the United Statesat 10:04 a.m.APPEARANCES:CARTER G. PHILLIPS, ESQ., Washington, D.C.; on behalf ofthe Petitioner.DOUGLAS HALLWARD-DRIEMEIER, ESQ., Assistant to theSolicitor General, Department of Justice, Washington,D.C.; on behalf of the United States, as amicuscuriae, supporting the Petitioner.WARREN R. CALVERT, ESQ., Senior Assistant AttorneyGeneral, Atlanta, Ga.; on behalf of the Respondents.1
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Official - Subject to Final Review
C O N T E N T SORAL ARGUMENT OF PAGECARTER G. PHILLIPS, ESQ.On behalf of the Petitioner 3
DOUGLAS HALLWARD-DRIEMEIER, ESQ.,
On behalf of the United States,supporting the Petitioner 19
WARREN R. CALVERT, ESQ.
On behalf of the Respondents 28
REBUTTAL ARGUMENT OF
CARTER G. PHILLIPS, ESQ.
On behalf of the Petitioner 56
2
Alderson Reporting Company
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Official - Subject to Final Review
P R O C E E D I N G S(10:04 a.m.)CHIEF JUSTICE ROBERTS: We'll hear argumentfirst this morning in Case 06-1287, CSX Transportationv. the Georgia State Board of Equalization.Mr. Phillips.ORAL ARGUMENT OF CARTER G. PHILLIPSON BEHALF OF THE PETITIONERMR. PHILLIPS:: Thank you, Mr. ChiefJustice, and may it please the Court:Congress in what is now Section 11501(b)(1)crafted what this Court described as a straightforwardapproach to determining whether a State is unlawfullytaxing railroad property. Congress used a preciseformula that is set out in a pictorial form on page 6 ofthe Petitioner's brief, and I think it's probably easierto kind of follow along on that. What basicallyCongress said is that the court in making adetermination as to whether there's an illegal taxconsiders the assessed value of rail transportationproperty as the numerator on the left side of thefraction, compares that to the true market value of railtransportation property, and then compares that ratio tothe ratio created by examining the assessed value ofother commercial and industrial property over the true3
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