Lang v. City of Philadelphia

Opinion by.

Judge Wilkinson, Jr.,

This is an appeal from an order dismissing appellant’s complaint in equity filed in the Court of Common Pleas of Philadelphia County challenging Philadelphia’s taxation of income earned by nonresidents while working within the naval shipyard on League Island.1 We affirm.

*539Appellant is a resident of the State of New Jersey and is employed as a civilian at the federal enclave at the United States shipyard on League Island. On August 25, 1975, the appellant filed the complaint at issue. It challenged the Philadelphia tax on numerous constitutional grounds and…