Legal Opinion
D. H. Holmes Co., Ltd. v. McNamara
Supreme Court of the United States
Decided May 16, 1988No. 87-267PublishedCited by 172 opinions
1Opinion of the CourtChief Justice Rehnquist
Appellant, a Louisiana corporation, challenges the State’s imposition of a use tax on catalogs printed at appellant’s direction outside Louisiana and shipped to prospective customers within the State. The Louisiana Court of Appeal found that this application of the use tax did not violate the Commerce Clause of the Federal Constitution. We affirm.
HH
Appellant D. H. Holmes Company, Ltd., is a Louisiana corporation with its principal place of business and registered office in New Orleans. Holmes owns and operates 13 department stores in various locations throughout Louisiana that employ about…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- H. P. Hood & Sons, Inc. v. Du MondSupreme Court of the United States · 1949
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by172 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Goldberg v. SweetSupreme Court of the United States · 1989
- South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
167 more not listed; retrieve them via the Exa API.