Gould v. City of Philadelphia

Opinion by

Judge Blatt,

The City of Philadelphia (City) filed a complaint against ’William E. Gould (appellant), a New Jersey resident, alleging that he had failed to pay city wage taxes which he owed. The suit was brought in the Court of Common Pleas of Philadelphia County and service was made pursuant to 42 Pa. C.S. §8304 (the long-arm statute). The appellant filed preliminary objections challenging the in personam jurisdiction of the court under the statute, which the court dismissed.

The facts of this case are, for all intents and purposes, identical to those presented in City of…