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HORNER v. CITY OF PHILA.

Nos. 48 T.D. 1980, 49 T.D. 1980, 50 T.D. 1980, 51 T.D. 1980, and 52 T.D. 1980.

63 Pa.Commw. 418 (1981)

Raymond Horner, Appellant v. City of Philadelphia, Appellee. Anthony Antanuk, Appellant v. City of Philadelphia, Appellee. Charles Simon, Appellant v. City of Philadelphia, Appellee. Robert A. Aspell, Appellant v. City of Philadelphia, Appellee. Joseph L. Cantone, Appellant v. City of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

December 29, 1981.

Attorney(s) appearing for the Case

Timothy R. Smith, Tomar, Kamensky & Smith, for appellant.

Alan J. Davis, City Solicitor, with him Stewart M. Weintraub, Deputy City Solicitor, and Ellis Eisen, Assistant City Solicitor, for appellee.

Submitted on briefs November 20, 1981, before Judges ROGERS, BLATT and CRAIG, sitting as a panel of three.

OPINION BY JUDGE ROGERS, December 29, 1981:

We have consolidated the appeals of five residents of New Jersey from orders of the Court of Common Pleas of Philadelphia County refusing the prayers of their petitions for reinstatement of, or for leave to file appeals nunc pro tunc from judgments of fines for violations of the city wage tax ordinance entered in the municipal court. These cases are again efforts on the part of the city to collect its wage tax from nonresidents...

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