Non-Resident Taxpayers Ass'n v. Municipality of Philadelphia

OPINION

COHEN, District Judge:

Once again, taxes both of the Municipality of Philadelphia and the Commonwealth of Pennsylvania, respectively, are under attack. 1 Presently, we are confronted with a class action by plaintiffs, the Non-Resident Taxpayers Association, a New Jersey corporation, for itself and on behalf of those non-resident wage earners who commute daily to their places of employment in Philadelphia and elsewhere in Pennsylvania. There are additional parties-plaintiff, Fanelli, Nole, Straub, DiFilippo, Candara and Silver-stein, employees of the Philadelphia Naval Shipyard, who, as…