Philadelphia v. Louis Laboratories, Inc.

Opinion by

Flood, J.,

This case is in its essentials similar to and governed by our decision in Philadelphia v. Pioneer Custom Up*18holstery Co., Inc., 199 Pa. Superior Ct. 528, 185 A. 2d 641 (1962).

The defendant, Louis Laboratories, Inc., failed to pay wage taxes due to the city for the years 1945 to 1949, inclusive. In December 1949 bankruptcy proceedings were instituted against it and thereafter the city received a dividend of $128.97 in the bankruptcy proceeding. On February 18, 1959 the city filed this complaint in equity against the corporation and its three officers. The complaint asserted…