{"ID":60245,"name":"Halliburton Oil Well Cementing Company v. Reily","href":"https:\/\/api.oyez.org\/cases\/1961\/24","view_count":0,"docket_number":"24","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"Halliburton Oil Well Cementing Company","second_party":"James S. Reily, Collector of Revenue of the State of Louisiana","timeline":[{"event":"Argued","dates":[-245181600,-245095200],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/48605"},{"event":"Reargued","dates":[-223408800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/51720"},{"event":"Decided","dates":[-209502000],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/48606"}],"lower_court":{"ID":39,"name":"Louisiana Supreme Court","href":"https:\/\/api.oyez.org\/taxonomy\/term\/39"},"facts_of_the_case":"\u003Cp\u003EThe State of Louisiana charged a 2% tax on goods sold in the state.  It also charged a 2% tax on goods bought in another state but used in the state.  This use tax was reduced by the amount of any use taxes paid in another state.  Halliburton Oil Well Cementing Co. shipped several cementing trucks to Louisiana.  On its tax return, Halliburton calculated the use tax using the value of the raw materials used in manufacturing the trucks.  Halliburton did not factor in the value of the labor required to manufacture the trucks.  Louisiana assessed a tax deficiency of $36,238.43 to take into account the value of the labor.  Halliburton paid the tax under protest and sued for a refund in the Louisiana District Court for the 19th District.   Halliburton argued that they would not pay taxes on labor if the trucks were manufactured in Louisiana, so the use tax unconstitutionally discriminated against interstate commerce in violation of the Commerce Clause.  The district court ruled in favor of Halliburton, but the Louisiana Supreme Court reversed, holding that the tax discrepancy was only incidental.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes the Louisiana use tax violate the Commerce Clause as applied to Halliburton?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes.  Chief Justice Earl Warren, writing for a 7-2 majority, reversed the Louisiana Supreme Court.  Calculating the Louisiana use tax using labor costs creates an unequal tax burden on similarly situated in-state and out-of-state tax payers.  While the inequality may have been a mistake in drafting, it creates a substantial burden on taxpayers who manufacture goods out of state for use in Louisiana.  Justice William J. Brennan concurred, objecting to the use tax because of its discriminatory nature, not because it created unequal tax burdens.\u003C\/p\u003E\n\u003Cp\u003EJustice Tom C. Clark dissented, arguing that the proper comparison is between use taxes on equipment assembled out of state and sales taxes on equipment sold in the state.  Using this comparison there is no discrimination.  Justice Hugo L. Black joined in the dissent.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":18112,"name":"Benjamin B. Taylor, Jr.","href":"https:\/\/api.oyez.org\/people\/benjamin_b_taylor_jr","view_count":0,"last_name":"Taylor,","roles":null,"thumbnail":null,"length_of_service":0,"identifier":"benjamin_b_taylor_jr"},"advocate_description":"argued and reargued for the appellant","href":"https:\/\/api.oyez.org\/case_advocate\/case_advocate\/21057"},{"advocate":{"ID":20034,"name":"Chapman L. 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