BUCKLEY v. HUSTON


115 N.J. Super. 367 (1971)

279 A.2d 882

ROMANUS J. BUCKLEY, REVENUE COMMISSIONER OF THE DEPARTMENT OF COLLECTION OF THE CITY OF PHILADELPHIA, PLAINTIFF-APPELLANT, v. FULTON B. HUSTON, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 9, 1971.


Attorney(s) appearing for the Case

Mr. Albert J. Persichetti, Deputy City Solicitor of Philadelphia, Pennsylvania, admitted pro hac vice, argued the cause for appellant (Messrs. Tort & Daniels, attorneys).

Mr. Martin F. McKernan argued the cause for respondent.

Before Judges CONFORD, KOLOVSKY and CARTON.


The opinion of the court was delivered by CONFORD, P.J.A.D.

This is an appeal from a judgment of the Atlantic County District Court denying recovery by the taxing authority of the City of Philadelphia of delinquent wage taxes due over a long period of time from defendant, a New Jersey resident who was employed during that period in Philadelphia.

The issues argued before us have revolved around two questions: (a) whether New Jersey has authorized collection...

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