Legal Opinion
Non-resident Taxpayers Ass'n v. Municipality of Philadelphia
Court of Appeals for the Third Circuit
Decided May 10, 1973No. 72-1166PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
Appellants filed in the United States District Court for the District of New Jersey a suit challenging (1) the right of the City of Philadelphia to impose and collect a wage tax on non-residents of Philadelphia employed in the Philadelphia Navy Yard, a federal enclave; and (2) certain federal regulations and a federal executive order alleged to have a coercive effect in assisting the City of Philadelphia in the collection of the challenged tax. The defendants named were the City of Philadelphia and Thomas Rogers, the Director of its Department of…
2Cases cited18 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Spielman Motor Sales Co. v. DodgeSupreme Court of the United States · 1935
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
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3Cited by3 opinions
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Non-Resident Taxpayers Association v. Municipality Of PhiladelphiaCourt of Appeals for the Third Circuit · 1973
- Capitol Industries-Emi, Inc. v. William M. Bennett, Kenneth Cory, Richard Silberman, Individually and Asmembers Of, and Martin Huff, Individually, and as Executive Officer Of, Thefranchise Tax Board, State of California, Emi Limited v. William M. Bennett, Kenneth Cory, Richard Silberman, Individually and Asmembers Of, and Martin Huff, Individually and as Executive Officer Of, Thefranchise Tax Board, State of CaliforniaCourt of Appeals for the Ninth Circuit · 1982