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CITY OF PHILADELPHIA v. SMITH

169 N.J. Super. 156 (1979)

404 A.2d 360

CITY OF PHILADELPHIA, PLAINTIFF-APPELLANT, v. GEORGE A. SMITH, JR., CHARLES W. BONNES, JAMES L. ALESI, WILLIAM A. BERENATO, MYRL P. EVANS, ANDREW FELIX BELLA, SR., DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided June 26, 1979.

Attorney(s) appearing for the Case

Mr. Charles Crabbe Thomas attorney for appellant.

Messrs. Laskin & Botcheos, attorneys for respondents (Mr. George J. Botcheos on the brief).

Before Judges CONFORD, PRESSLER and KING.

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

This case presents the question of whether the Full Faith and Credit Clause of the Federal Constitution compels a state to recognize that portion of a foreign judgment representing a civil penalty for unpaid taxes. This question has never been squarely answered by the United States Supreme Court or by any reported appellate decision known to us.1

The City of Philadelphia brought...

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