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CITY OF PHILA. v. HERTLER

No. 59 T.D. 1987.

114 Pa.Commw. 475 (1988)

539 A.2d 468

City of Philadelphia v. Walter R. Hertler, Officer of Bainbridge Green Corp., t/a Shippens and Morton Malamet, Officer of Bainbridge Green Corp., t/a Shippens. Walter R. Hertler, Appellant.

Commonwealth Court of Pennsylvania.

March 18, 1988.

Attorney(s) appearing for the Case

Edward A. Taraskus, for appellant.

Phyllis J. McHale, Assistant City Solicitor, for appellee.

Submitted on briefs February 25, 1988, to Judges DOYLE and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE DOYLE, March 18, 1988:

This is an appeal by Walter Hertler from an order of the Court of Common Pleas of Philadelphia County which granted the motion of the City of Philadelphia (City) for judgment on the pleadings. The effect of the trial court's order was to declare Hertler a trustee ex maleficio and, hence, adjudicate him as personally responsible for delinquent wage taxes collected by a now defunct corporation, Bainbridge Green Corporation...

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