As he does every year around this time, Toad posts an essay from Alabama attorney David A. Bagwell, arguing for Easter over Memorial Day as the earliest permissible day for summer accoutrements.
I agree; it's hot enough for straw hats, seersucker, etc. long before Memorial Day in most -- and probably all -- of the country. Not breaking any of it out until the end of May because of some arbitrary rule, and despite the weather, makes no sense.
I get eager for a wardrobe change around this time of year. Like most clotheshorses, my favorite time of year is fall and winter, because we get to dress in layers and to wear the best stuff, like tweed, flannel, and corduroy. But I usually start eyeing my summer stuff in March, when it's still too cold -- then I start counting down to fall by late July, and I'm eyeing my cold weather clothes hard by September, when it's still way too hot.
We're supposed to have our first mid-80s days next week, and I'll probably break out my new white bucks then. Regardless, I definitely won't wait for Memorial Day.
If you're looking for a compromise, I like Will Boehlke's advice a lot: accumulate some clothes in warm weather fabrics, but in year-round colors. This is especially useful after Labor Day, but it works in early spring too. For example, I wore my navy linen blazer on the first warm day in March, when a light blue jacket in the same fabric would've looked out-of-season.