HALLIBURTON OIL WELL CEMENTING CO.

v.

REILY, COLLECTOR OF REVENUE OF LOUISIANA

Citator

Cited By

• United States v. Gilmore et ux., 372 U.S. 39 (U.S. 1963)
  …n,4 and the continuing importance of the question in the administration of the federal income tax laws, we granted certiorari on the Government’s petition. 368 U. S. 816. The case was first argued at the last Term and set for reargument at this one. 369 U. S. 835. At the time of the divorce proceedings, instituted by the wife but in which the husband also cross-claimed for divorce, respondent’s property consisted primarily of controlling stock interests in three corporations, each of which was a franchised…
• Halliburton Oil Well Cementing Co. v. Reily, 373 U.S. 64 (U.S. 1963)
  …amount to a discrimination against interstate commerce. 241 La. 67, 127 So. 2d 502. On appeal to this Court, we noted probable jurisdiction. 368 U. S. 809. The case was first argued during the October Term 1961. We subsequently ordered it reargued. 369 U. S. 835. [*69] I. This is another in a long line of cases attacking state taxation as-unduly burdening interstate commerce. As this Court stated in Best & Co. v. Maxwell, 311 U. S. 454, 455-456: “In each case it is our duty to determine whéther the statute…
• United States v. Patrick, 372 U.S. 53 (U.S. 1963)
  …incurred during the taxable year— . . . (2) for the management, conservation, or maintenance of property held for the production of income . . . .” This case was argued at the 1961 Term, and was restored to the calendar for reargument at this Term. 369 U. S. 835. Mr. Patrick will be referred to as the sole respondent. The administrator of the estate of his second wife is a party only because a joint return was filed. Respondent’s former wife will be referred to as the “wife” notwithstanding the divorce. S…