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SANTORO v. CITY OF PHILADELPHIA

No. 2604 C.D. 1980.

59 Pa.Commw. 114 (1981)

Louis Santoro, Appellant v. City of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

May 1, 1981.

Attorney(s) appearing for the Case

Michael Radbill, with him Timothy R. Smith, for appellant.

Stewart Weintraub, Deputy Solicitor, with him William H. Wolf, Jr., Deputy Solicitor, Alan J. Davis, City Solicitor, and Theodore A. McKee, Deputy in Charge of Enforcement, for appellee.

Argued March 3, 1981, before President Judge CRUMLISH and Judges WILKINSON, JR. MENCER, ROGERS, CRAIG, MacPHAIL and PALLADINO. Judges BLATT and WILLIAMS, JR. did not participate.

OPINION BY JUDGE ROGERS, May 1, 1981:

The 211 appellants, whose appeals are here consolidated under one caption, are nonresidents of Philadelphia who have worked in the City but have failed to pay their City wage tax. They seek review of summary judgments for unpaid taxes, interest and penalties entered in favor of the City in the Court of Common Pleas of Philadelphia County in assumpsit actions brought by the City. The affidavits of City fiscal personnel filed with...

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