D. H. Holmes Company, Ltd. v. McNamara

PETITIONER: D. H. Holmes Company, Ltd.
RESPONDENT: McNamara
LOCATION: United States Catholic Conference

DOCKET NO.: 87-267
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT: State appellate court

CITATION: 486 US 24 (1988)
ARGUED: Mar 22, 1988
DECIDED: May 16, 1988

ADVOCATES:
Andrew Rinker, Jr. - on behalf of the appellant
Robert G. Pugh, Jr. - on behalf of the appellee

Facts of the case

Question

Media for D. H. Holmes Company, Ltd. v. McNamara

Audio Transcription for Oral Argument - March 22, 1988 in D. H. Holmes Company, Ltd. v. McNamara

Audio Transcription for Opinion Announcement - May 16, 1988 in D. H. Holmes Company, Ltd. v. McNamara

William H. Rehnquist:

In No. 87-267, D. H. Holmes Company, Limited versus McNamara, involves a state tax on commercial activities.

D. H. Holmes is a department store based in New Orleans and it had its merchandize catalogs printed out of state and shipped to its customers in Louisiana.

Louisiana levied a used tax on the value of these merchandize catalogs.

D. H. Holmes who was required to pay the tax argued that the imposition of this tax on its catalogs violated the Commerce Clause of the Constitution.

We disagree and find instead that the tax was fully consistent with the Commerce Clause.

We therefore affirm the judgment of the Supreme Court of the Louisiana Court of Appeals and that opinion is unanimous.