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NON-RESIDENT TAXPAYERS ASS'N v. MUNICIPALITY OF PHILA.

No. 72-1166.

478 F.2d 456 (1973)

NON-RESIDENT TAXPAYERS ASSOCIATION, a corporation on behalf of itself, its members and other persons who have been and will be similarly situated in the same class and classes of persons, et al., Appellants, v. The MUNICIPALITY OF PHILADELPHIA et al., Appellees.

United States Court of Appeals, Third Circuit.

Decided May 10, 1973.

Attorney(s) appearing for the Case

Lee B. Laskin, Camden, N. J., for appellants.

Richard S. Zackin, Asst. U. S. Atty., Newark, N. J., and Albert J. Persichetti, Deputy City Sol., Philadelphia, Pa., for appellees.

S. Jay Sklar, Asst. City Sol., John Mattioni, Deputy City Sol., Martin Weinberg, City Sol., Philadelphia, Pa., for the Municipality of Philadelphia and Thomas Rogers.

Herbert J. Stern, U. S. Atty., Joseph F. Audino, Asst. U. S. Atty., Newark, N. J., for U. S. Government, George Schultz, Director of the Office of Management and the Budget, and John Chafee, Secretary of the Navy.

George F. Kugler, Jr., Atty. Gen. of N. J., Herbert K. Glickman, Deputy Atty. Gen., Trenton, N. J., for the State of New Jersey as amicus curiae.

Before GIBBONS and HUNTER, Circuit Judges, and MUIR, District Judge.

OPINION OF THE COURT

GIBBONS, Circuit Judge.

Appellants filed in the United States District Court for the District of New Jersey a suit challenging (1) the right of the City of Philadelphia to impose and collect a wage tax on non-residents of Philadelphia employed in the Philadelphia Navy Yard, a federal enclave; and (2) certain federal regulations and a federal executive order alleged to have a coercive effect in assisting the City of Philadelphia in the...

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