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City of Philadelphia v. Smith

Decided: June 26, 1979.

CITY OF PHILADELPHIA, PLAINTIFF-APPELLANT,
v.
GEORGE A. SMITH, JR., CHARLES W. BONNES, JAMES L. ALESI, WILLIAM A. BERENATO, MYRL P. EVANS, ANDREW FELIX BELLA, SR., DEFENDANTS-RESPONDENTS



On appeal from the Camden County District Court.

Conford, Pressler and King. The opinion of the court was delivered by King, J.A.D.

King

This case presents the question of whether the Full Faith and Credit Clause of the Federal Constitution compels a state to recognize that portion of a foreign judgment representing a civil penalty for unpaid taxes. This question has never been squarely answered by the United States Supreme Court or by any reported appellate decision known to us.*fn1

The City of Philadelphia brought these consolidated actions in the Camden County District Court on judgments previously obtained in the courts of the Commonwealth of Pennsylvania against defendants, New Jersey residents, who are federal employees working in the city. Defendants' federal

employer does not withhold the city's wage tax. See 5 U.S.C.A. ยง 5520. These Pennsylvania judgments include the unpaid city wage tax, costs and interests thereon, and the amount of the civil penalty. The respective amounts are as follows:

Taxpayer- Taxes, Costs

defendant and Interest Penalty

Smith $2,401.21 $408.35

Alesi 2,216.15 358.76

Berenato 1,904.39 311.34

Evans 1,494.10 235.79

Bella 1,413.64 ...


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