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PHILA. v. LOUIS LABS., INC. et al.

201 Pa.Super. 16 (1963)

Philadelphia, Appellant, v. Louis Laboratories, Inc. et al.

Superior Court of Pennsylvania.

April 18, 1963.

Attorney(s) appearing for the Case

David Kanner, for appellant.

Matthew W. Bullock, Jr., Assistant City Solicitor, with him Ellis A. Horwitz, Assistant City Solicitor, James L. Stern, Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for City of Philadelphia, appellee.

Before RHODES, P.J., ERVIN, WRIGHT, WOODSIDE, WATKINS, MONTGOMERY, and FLOOD, JJ.

OPINION BY FLOOD, J., April 18, 1963:

This case is in its essentials similar to and governed by our decision in Philadelphia v. Pioneer Custom Upholstery Co., Inc., 199 Pa.Super. 528, 185 A.2d 641 (1962).

The defendant, Louis Laboratories, Inc., failed to pay wage taxes due to the city for the years 1945 to 1949, inclusive. In December 1949 bankruptcy...

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