# Automobile Trade Ass'n v. City of Philadelphia

> Supreme Court of Pennsylvania · August 14, 1991 · 528 Pa. 233

URL: https://www.frixlaw.com/law-library/cases/9731320

## Case

- **Full name:** AUTOMOBILE TRADE ASSOCIATION OF GREATER PHILADELPHIA, Et Al., Appellants, v. CITY OF PHILADELPHIA, Et Al., Appellees
- **Court:** Supreme Court of Pennsylvania
- **Decided:** August 14, 1991
- **Citations:** 528 Pa. 233; 596 A.2d 794; 1991 Pa. LEXIS 169
- **Precedential status:** Published
- **Opinion:** Concurrence by Papadakos
- **Judges:** Cappy, Flaherty, Larsen, McDERMOTT, Nix, Papadakos, Zappala
- **Cited by:** 4 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/9731320

## How later opinions describe it (automated extraction)

- recognizing that McKesson’s due process principles are relevant to vindicate a taxpayer’s rights under the Uniformity Clause, but remanding for a determination as to whether the challenged mercantile license tax was unconstitutional

## Opinion text

PAPADAKOS, Justice,
concurring.
Because the majority does for Appellants in this case what it refused to do for the Appellants in American Trucking Associations, Inc., et al. v. McNulty, 528 Pa. 212 , 596 A.2d 784 , that is, provide to Appellants “meaningful back-ward looking relief to rectify any unconstitutional deprivation” as required by the United States Supreme Court in McKesson Corporation v. Division of Alcoholic Beverages and Tobacco, Department of Business Regulation of Fla., 496 U.S. 18 , 110 S.Ct. 2238 , 110 L.Ed.2d 17 (1990), I concur in the result.
I agree that this matter must be remanded to the Court of Common Pleas of Philadelphia County for the resolution of the constitutional issues. If, however, the instant tax is determined to be unconstitutional, I believe that Appellants will more than likely be entitled to the full refunds they are seeking, pursuant to McKesson, as discussed in my dissent *240 ing opinion in the companion case decided today of American Trucking.
LARSEN, J., joins this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9731320. Public record. Not legal advice.