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

486 U.S. 24 · Decided May 16, 1988 · Supreme Court of the United States

At a glance

D. H. Holmes Co., Ltd. v. McNamara was decided on May 16, 1988 unanimously (9–0). The Court affirmed the lower court's decision. Chief Justice William H. Rehnquist wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

D. H. Holmes Co., Ltd. v. McNamara, Secretary of Revenue and Taxation of Louisiana

SCDB identifiers: case 1987-078, docket 1987-078-01.

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Same Term, same area (Economic Activity)

• Gwaltney of Smithfield, Ltd. v. Chesapeake Bay Foundation, Inc.
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  484 U.S. 439Decided January 25, 19885–3Antonin Scalia
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  484 U.S. 539Decided February 23, 19888–0John Paul Stevens

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error