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PERCIVAL ET AL. v. CITY OF PHILADELPHIA

Nos. 1062.

12 Pa.Commw. 628 (1974)

Raymond F. Percival, Abner B. Deckert, Timothy J. Eastburn, Michael J. Nole, William A. MacDonald, Guy W. Harvey, Jr., William E. Gould, Nicholas Buompastore, William H. Hazzard, B. R. Covert, Joseph F. Kenny, E.A. Thomas, Appellants, v. City of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

March 21, 1974.

Attorney(s) appearing for the Case

Stephen A. Sheller, with him Astor and Weiss and Lee Laskin, of counsel, for appellants.

Albert J. Persichetti, Deputy City Solicitor, with him James M. Penny, Jr., Assistant City Solicitor, John Mattioni, Deputy City Solicitor, and Martin Weinberg, City Solicitor, for appellee.

Argued June 6, 1973, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE ROGERS, March 21, 1974:

The appellants are nonresidents of the City of Philadelphia who enjoy employment within the city but refuse to file returns of or to pay the city's tax on earned income. They appeal from orders of the Court of Common Pleas of Philadelphia County declaring absolute rules upon them to show cause why writs of capias ad respondendum should not issue and setting bail.

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