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CITY OF PHILADELPHIA v. SMITH

82 N.J. 429 (1980)

413 A.2d 952

CITY OF PHILADELPHIA, PLAINTIFF-RESPONDENT, v. GEORGE A. SMITH, JR., CHARLES W. BONNEN, JAMES L. ALESI, WILLIAM A. BERENATO, MYRL P. EVANS AND ANDREW FELIX BELLA, SR., DEFENDANTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided April 2, 1980.

Certification Granted March 28, 1980.

Attorney(s) appearing for the Case

Lee B. Laskin argued the cause for appellants (Laskin & Botcheos, attorneys; George J. Botcheos on the brief).

Charles Crabbe Thomas argued the cause for respondent.

John L. McGoldrick submitted a brief on behalf of amicus curiae New Jersey Car and Truck Rental and Leasing Association ("N.J. Catrala"). (McCarter & English, attorneys; John L. McGoldrick of counsel; John L. McGoldrick and Roslyn S. Harrison on the brief).

The opinion of the Court was delivered by SULLIVAN, J.

This appeal by defendants presents the question whether the Full Faith and Credit Clause, U.S. Const., Art. IV, § 1, requires a state to recognize that portion of a sister state's money judgment representing a civil penalty for unpaid taxes. Our conclusion is that such recognition must be given.

Defendants are New Jersey residents employed by the federal government on the naval base in Philadelphia...

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