City of Philadelphia v. Bauer

The opinion of the Court was delivered by

GARIBALDI, J.

This case is yet another chapter in the continuing saga of New Jersey residents employed by the federal government seeking to avoid the wage tax imposed by the City of Philadelphia (Philadelphia). See, e.g., City of Philadelphia v. Austin, 86 N.J. 55 (1981); City of Philadelphia v. Smith, 82 N.J. 429 (1980); City of Philadelphia v. Stadler, 164 N.J.Super. 281 (D.Ct.1978). In this appeal the question is whether the amendment to N.J.S.A. 2A:17-17, which provides that “[n]o judgment obtained for the payment of any employment wage tax shall be…