Court Opinion

ID: 9698925
Source: CourtListenerOpinion
Date Created: 2023-08-25 20:04:14.473421+00
Date Added: 2024-06-11T18:20:44.663515
License: Public Domain

LARSEN, Justice,
dissenting.
I join Mr. Justice Flaherty’s dissenting opinion which would hold unconstitutional the Reciprocal Personal Income Tax agreement between Pennsylvania and New Jersey, except that I would have provided a six month stay of judgment to afford the appropriate governmental bodies an opportunity to correct the constitutional infirmity, i.e., to eliminate the disparate treatment of similarly situated taxpayers. See Northern Pipeline Co. v. Marathon Pipe Line Co., 458 U.S. 50, 88, 102 S.Ct. 2858, 2880, 73 L.Ed.2d 598 (1982) (although broad grant of jurisdiction to bankruptcy court judges was unconstitutional, decision was to apply prospectively only with judgment stayed for limited period to “afford congress an opportunity to reconstitute the bankruptcy courts or to adopt other valid means of adjudication, without impairing the interim administration of the bankruptcy laws.”)
PAPADAKOS, J., joins in this Dissenting Opinion.