Halliburton Oil Well Cementing Co. v. Reily’s Empirical Analysis
1963
Citation profile
67 federal appellate · 18 district · 214 state decisions
How this case has been cited
Cited by 396 later decisions (58 by the Supreme Court) — most recently April 2025 · most notably Maryland v. Louisiana (1981), Exxon Corporation v. Governor of Maryland Shell Oil Company (1978)
67 federal appellate · 18 district · 214 state decisions — followed in 34 states
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Royster Guano Co v. Commonwealth of Virginia · Baldwin v. G. A. F. Seelig, Inc. · Dean Milk Co. v. City of Madison · Henneford v. Silas Mason Co. · Galveston Harrisburg San Antonio Railway Company v. State of Texas
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 396 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The conclusion is inescapable: equal treatment for in-state and out-of-state taxpayers similarly situated is the condition precedent for a valid use tax on goods imported from out-of-state.”
30 later decisions quote this exact passage · from the majority“If Halliburton had purchased its materials, operated its shops, and incurred its Labor and Shop Overhead expenses at a location within the State of Louisiana, there would have been a sales tax due to the State of Louisiana upon the cost of materials purchased in Louisiana and a Use Tax on materials purchased outside of Louisiana; but there would have been no Louisiana sales tax or use tax due upon the Labor and Shop Overhead.”
5 later decisions quote this exact passage · from the majority“In each case it is our duty to determine whether the statute under attack, whatever its name may be, will in its practical operation work discrimination against interstate commerce.”
5 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.