# Philadelphia Tax Review Board v. Smith, Kline & French Laboratories

> Supreme Court of Pennsylvania · February 4, 1970 · 437 Pa. 197

URL: https://www.frixlaw.com/law-library/cases/9701390

## Case

- **Full name:** Philadelphia Tax Review Board, Appellant, v. Smith, Kline and French Laboratories
- **Court:** Supreme Court of Pennsylvania
- **Decided:** February 4, 1970
- **Citations:** 437 Pa. 197; 262 A.2d 135; 1970 Pa. LEXIS 866
- **Precedential status:** Published
- **Opinion:** Dissent by Bell
- **Judges:** Robebts, Bell, Jones, Cohen, Eagen, O'Brien, Roberts, Pomeroy
- **Cited by:** 24 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9701390

## Opinion text

Dissenting Opinion by
Mr. Chief Justice Bell:
I dissent, although very regretfully. The Sterling Act, which all agree was intended to prohibit double taxation, has been at times confusingly and conflictingly interpreted. This has produced a result which at times and in some respects has been so unfair to Philadelphia that it should be changed and liberalized by the Legislature (and not by the Courts) in order to limit the State’s prohibition against double taxation to that which is practically and realistically double taxation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9701390. Public record. Not legal advice.