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GUERRA v. CITY OF PHILADELPHIA

Civ. A. No. 708.

30 F.Supp. 791 (1940)

GUERRA v. CITY OF PHILADELPHIA et al.

District Court, E. D. Pennsylvania.

January 9, 1940.

Attorney(s) appearing for the Case

Syme & Simons and M. Herbert Syme, all of Philadelphia, Pa., for plaintiff.

Francis F. Burch, City Solicitor, of Philadelphia, Pa., for defendants.

Before MARIS, Circuit Judge, and KIRKPATRICK and KALODNER, District Judges.

MARIS, Circuit Judge.

The plaintiff, a resident of New Jersey, has filed a complaint against the City of Philadelphia and its officers alleging that the income tax ordinance adopted by the City on December 13, 1939, as applied to him violates the Fourteenth Amendment of the Federal Constitution, U.S.C.A., and seeking an injunction restraining the collection of the tax. The defendants have moved to dismiss the action for want of jurisdiction. The motion must be granted...

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