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PHILADELPHIA v. RAVITZ.

No. 526 C.D. 1981.

68 Pa.Commw. 168 (1982)

The City of Philadelphia, Appellant v. Jacob Ravitz, Appellee.

Commonwealth Court of Pennsylvania.

August 6, 1982.

Attorney(s) appearing for the Case

Theodore A. McKee, Deputy City Solicitor, with him Alan J. Davis, City Solicitor, and Edward Sparkman, Assistant City Solicitor, for appellant.

Howard N. Sobel, for appellee.

Argued June 10, 1982, before Judges BLATT, WILLIAMS, JR. and CRAIG, sitting as a panel of three.

OPINION BY JUDGE CRAIG, August 6, 1982:

The City and School District of Philadelphia, as taxing bodies, appeal the order of the Court of Common Pleas of Philadelphia County opening a default judgment against Jacob Ravitz.

On March 18, 1980, the taxing bodies filed a complaint in assumpsit for delinquent taxes against Ravitz, a New Jersey resident. A Philadelphia County deputy sheriff served the complaint on April 7, 1980, at Ravitz's New Jersey residence,...

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