Legal Opinion
City of Philadelphia v. GoInternet Net, Inc.
Commonwealth Court of Pennsylvania
Decided September 10, 2007PublishedCited by 1 opinion
1Opinion of the Court
OPINION BY
Judge LEAVITT.
Joseph C. Rocha appeals a judgment entered against him in the amount of $707,832.05 by the Court of Common Pleas of Philadelphia County (trial court). The trial court held Rocha liable for the payment of 2003 wage taxes that his employer, GoInternet.Net, Inc., had withheld but never remitted to the City of Philadelphia. We conclude that the City ordinance that makes an employee vicariously liable for his employer’s tax obligation requires the City to prove that the employee in question had the power to effect the timely payment of those taxes and was at fault for their…
2Cases cited22 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
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