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

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that “Complete Auto abandoned the abstract notion that interstate commerce ‘itself cannot be taxed by the States”
• holding that, inter alia, a company’s 13 stores inside the state, together with its mail order catalog system sent to in-state residents so as to increase its sales within the state, was sufficient physical presence to establish the requisite nexus
• stating that “the Constitution [does not] displace[] States’ authority ‘to shelter [their] people from menaces to their health or safety”
• holding tax to be fairly apportioned because state allowed credit for similar taxes
• mailing of catalogs to Louisiana customers from outside state promoted Holmes’ in-state stores and constituted a “use” within Louisiana that the state could tax
• applying Complete Auto test to uphold state tax on catalogs printed outside state which are shipped to customers within the state

Source: CourtListener parenthetical corpus (CC0).