Radio Corp. of America v. Rotman

Opinion by

Mr. Justice Cohen,

This is an appeal from the decree of the court below enjoining the City of Philadelphia from proceeding against appellee under the withholding provisions of the Philadelphia Income Tax Ordinance. A recitation of the position of the various parties to this litigation makes clear the proper disposition of this appeal.

Appellee, Radio Corporation of America (RCA), conducts business in Philadelphia and also has various plants in New Jersey where it employs approximately 2700 residents of Philadelphia, all of whom are subject to the Philadelphia income tax. Because of…