Legal Opinion
Non-Resident Taxpayers Ass'n v. Municipality of Philadelphia
District Court, D. New Jersey
Decided May 30, 1972No. Civ. A. 377-71PublishedCited by 9 opinions
1Opinion of the Court
OPINION
COHEN, District Judge:
This attack upon taxes levied by the Municipality of Philadelphia and the Commonwealth of Pennsylvania, respectively, against non-residents employed therein was initiated with the convocation of a three-judge district court, pursuant to 28 U.S.C. § 2281. Under consideration before that statutory court were the Wage and Net Profits Tax Ordinance of the City of Philadelphia, 1 the Pennsylvania State Income Tax 2 and the Executive Regulations 3 of the Philadelphia Naval Shipyard, a Federal reservation, the enforcement of which was sought to be enjoined and declared…
2Cases cited23 opinions
- Younger v. HarrisSupreme Court of the United States · 1971
- United States v. O'BrienSupreme Court of the United States · 1968
- Zwickler v. KootaSupreme Court of the United States · 1967
- Harman v. ForsseniusSupreme Court of the United States · 1965
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- City of Philadelphia v. KennyCommonwealth Court of Pennsylvania · 1977
- City of Philadelphia v. BullionCommonwealth Court of Pennsylvania · 1977
- Non-Resident Taxpayers Ass'n of Pa. & NJ v. MurrayDistrict Court, E.D. Pennsylvania · 1972
- City of Philadelphia v. KonopackiCommonwealth Court of Pennsylvania · 1976
- Non-resident Taxpayers Ass'n v. Municipality of PhiladelphiaCourt of Appeals for the Third Circuit · 1973
4 more not listed; retrieve them via the Exa API.