City of Philadelphia v. A.B.C. Express Co.

Opinion by

Judge MacPhail,

Richard Rueda (Appellant) appeals from the order of the Court of Common Pleas of Montgomery County which enjoined Appellant from transferring his assets until he paid wage taxes, interest and penalties1 owed to the City of Philadelphia (Appellee).

On February 7, 1979, Appellee filed a complaint in equity against A.B.O. Express Company (Company) and its officers, Sidney Forstater, Robert M. Taddei and Appellant, requesting that the common pleas court 1) enjoin the officers from transferring their assets; 2) decree the officers as trustees ex maleficio of wage taxes owed…