Legal Opinion
City of Philadelphia v. Austin
United States District Court
Decided October 5, 1979PublishedCited by 4 opinions
1Opinion of the Court
WELLS, J. S. C.
This is a suit on a Pennsylvania judgment and represents another effort of Philadelphia to enforce its wage tax. Phila*119delphia v. Stadler, 164 N.J.Super. 281 (Cty.Ct.1978). As in Stadler, defendant herein, a New Jersey resident, worked within a Federal enclave, the Frankford Arsenal, for the years 1967-1974. Mrs. Austin did not file returns, pay, nor was there withheld from her salary, the Philadelphia wage tax.
Pursuant to § 19-508 of the Philadelphia Code, which creates an offense for failure to file returns, the city instituted a complaint in its municipal court for collection…
2Cases cited19 opinions
- Huntington v. AttrillSupreme Court of the United States · 1892
- Loucks v. . Standard Oil Co.New York Court of Appeals · 1918
- Wisconsin v. Pelican InsuranceSupreme Court of the United States · 1888
- Magnolia Petroleum Co. v. HuntSupreme Court of the United States · 1944
- Fauntleroy v. LumSupreme Court of the United States · 1908
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- City of Philadelphia v. AustinSupreme Court of New Jersey · 1981
- City of Philadelphia v. SmithSupreme Court of New Jersey · 1980
- Serra v. Borough of MountainsideNew Jersey Superior Court Appellate Division · 1984
- City of Philadelphia v. AustinSupreme Court of New Jersey · 1981