City of Philadelphia v. Carpino

OPINION BY

Judge LEAVITT.

James Carpino appeals the summary judgment granted to the City of Philadelphia by the Court of Common Pleas of Philadelphia County (trial court) after reconsideration of the trial court’s initial denial of the City’s motion for summary judgment. The trial court ordered Carpi-no to pay the City certain unpaid taxes even though these taxes had been identified as unsecured debts in Carpino’s Chapter 7 bankruptcy petition, which petition was granted. Finding no error in the trial court’s conclusion that the taxes were debts that were exempt from discharge under the…