Legal Opinion
Halliburton Oil Well Cementing Co. v. Reily
Supreme Court of Louisiana
Decided February 15, 1961No. 44934PublishedCited by 4 opinions
1Opinion of the Court
HAMLIN, Justice.
The following two questions are presented for our determination on this appeal from a judgment rendered in favor of Halliburton Oil Well Cementing Company and against Robert L. Roland,1 Collector of Revenue of the State of Louisiana, in the sum of $43,325.63, plus 2% interest from December 13, 1956 until paid:(1) In the calculation of the Louisiana Use Tax (LSA-R.S. 47:30l et seq.) assessed on equipment brought into the State of Louisiana from another state, should such tax be levied only on the component parts of the whole, where the owner himself fabricated and assembled the…
2Cases cited12 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
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3Cited by4 opinions
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Chicago Bridge & Iron Company v. CocrehamSupreme Court of Louisiana · 1975
- State v. LoftinSupreme Court of Alabama · 1959
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963