After reviewing Unisys' calculation and several decisions of other state courts, the court determined that "Pennsylvania's scheme for taxation of foreign business franchises may be less than ideal and, absent statutory fairness adjustment, unconstitutional in some applications," but that a taxpayer must "demonstrate by clear and cogent evidence that the state is taxing income earned outside its jurisdiction," whenever the taxpayer alleges a Commerce or Due Process clause violation.

In addressing the closing plenary session of the Rome Conference, I observed that the flexibility of delegates on certain issues, so that the process for the establishment of the Court might not be impeded, notwithstanding their inability to agree on elements to be included or excluded in the Statute, is cogent evidence of the political will to create an International Criminal Court.