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CITY OF PHILADELPHIA v. BAUER

97 N.J. 372 (1984)

478 A.2d 773

CITY OF PHILADELPHIA, PLAINTIFF-APPELLANT, v. RALPH E. BAUER, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided August 2, 1984.

Attorney(s) appearing for the Case

Nicholas Panarella, Jr., argued the cause for appellant.

James E. Rafferty argued the cause for respondent.

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

This case is yet another chapter in the continuing saga of New Jersey residents employed by the federal government seeking to avoid the wage tax imposed by the City of Philadelphia (Philadelphia). See, e.g., City of Philadelphia v. Austin, 86 N.J. 55 (1981); City of Philadelphia v. Smith, 82 N.J. 429 (1980); City of Philadelphia...

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