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

437 Pa. 197 (1970)

Philadelphia Tax Review Board, Appellant,

v.

Smith, Kline and French Laboratories.

Supreme Court of Pennsylvania.

Argued January 20, 1969.

February 4, 1970.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN, ROBERTS and POMEROY, JJ.

Leonard B. Rosenthal, Assistant City Solicitor, with him Louis E. Vignola, Assistant City Solicitor, Matthew W. Bullock, Jr., Second Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for Tax Review Board, appellant.

Robert R. Batt, with him Ballard, Spahr, Andrews & Ingersoll, for appellee.

OPINION BY MR. JUSTICE COHEN, February 4, 1970:

Smith,…