Halliburton Oil Well Cementing Co. v. Reily, Collector of Revenue of Louisiana

Decided May 13, 1963. Earl Warren delivered the opinion of the Court.

Docket 24 · 373 U.S. 64 (1963) · Cited 230 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 7–2.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Henneford v. Silas Mason Co. · 300 U.S. 577 (1937)
• Nippert v. City of Richmond · 327 U.S. 416 (1946)
• Best & Co. v. Maxwell · 311 U.S. 454 (1940)
• Dean Milk Co. v. City of Madison · 340 U.S. 349 (1951)
• F. S. Royster Guano Co. v. Virginia · 253 U.S. 412 (1920)
• Baldwin v. G. A. F. Seelig, Inc. · 294 U.S. 511 (1935)
• Galveston, Harrisburg & San Antonio Railway Co. v. Texas · 210 U.S. 217 (1908)
• Phillips Chemical Co. v. Dumas Independent School District · 361 U.S. 376 (1960)
• Gregg Dyeing Co. v. Query · 286 U.S. 472 (1932)
• Monamotor Oil Co. v. Johnson · 292 U.S. 86 (1934)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Associated Industries of Mo. v. Lohman · 511 U.S. 641 (1994)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• Maryland v. Louisiana · 451 U.S. 725 (1981)
• Williams v. Vermont · 472 U.S. 14 (1985)
• Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue · 460 U.S. 575 (1983)
• Hughes v. Alexandria Scrap Corp. · 426 U.S. 794 (1976)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• Kraft General Foods, Inc. v. Iowa Department of Revenue & Finance · 505 U.S. 71 (1992)
• Exxon Corp. v. Governor of Maryland · 437 U.S. 117 (1978)
• McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation · 496 U.S. 18 (1990)
• Pennsylvania v. Union Gas Co. · 491 U.S. 1 (1989)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Granholm v. Heald · 544 U.S. 460 (2005)
• Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the Treasury · 490 U.S. 66 (1989)
• Westinghouse Electric Corp. v. Tully · 466 U.S. 388 (1984)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).