McNAMARA v. D.H. HOLMES CO., LTD.

No. CA-6325.

505 So.2d 102 (1987)

Shirley McNAMARA, Secretary of Revenue and Taxation, the Department of Revenue and Taxation, State of Louisiana v. D.H. HOLMES COMPANY, LTD.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Denied May 29, 1987.


Attorney(s) appearing for the Case

Robert G. Pugh, Pugh & Pugh, Shreveport, for plaintiff.

William F. Grace, Jr., Andrew Rinker, Jr., E. Howell Crosby, Chaffe, McCall, Phillips, Toler & Sarpy, New Orleans, for defendant.

Before GULOTTA, BARRY and WARD, JJ.


BARRY, Judge.

D.H. Holmes Company, Ltd. appeals a judgment in favor of the Louisiana Department of Revenue and Taxation for delinquent use taxes on its direct mail catalogs. It claims the State has violated the federal Commerce Clause.

Holmes, a Louisiana corporation with its principal place of business and registered office in New Orleans, has department stores in various locations within the state. In 1979-1981 Holmes contracted with New York companies to...

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