decided: June 1, 1979.
WILLIAM E. GOULD, APPELLANT
CITY OF PHILADELPHIA, APPELLEE
Appeal from the Order of the Court of Common Pleas of Philadelphia County in case of City of Philadelphia v. William E. Gould, No. 98 March Term, 1975.
Larry R. Chatzkel, with him Kenneth E. Aaron, for appellant.
Steward M. Weintraub, Deputy City Solicitor, with him Sheldon L. Albert, City Solicitor, for appellee.
Judges Wilkinson, Jr., Blatt and DiSalle, sitting as a panel of three. Opinion by Judge Blatt.
[ 43 Pa. Commw. Page 187]
The City of Philadelphia (City) filed a complaint against William E. Gould (appellant), a New Jersey resident, alleging that he had failed to pay city wage taxes which he owed. The suit was brought in the Court of Common Pleas of Philadelphia County and service was made pursuant to 42 Pa. C.S. § 8304 (the long-arm statute). The appellant filed preliminary objections challenging the in personam jurisdiction of the court under the statute, which the court dismissed.
The facts of this case are, for all intents and purposes, identical to those presented in City of Philadelphia v. Bullion, 28 Pa. Commonwealth Ct. 485, 368 A.2d 1375, appeal dismissed, 434 U.S. 914 (1977), and the appellant's argument here that he is not an individual doing business in the Commonwealth was raised and disposed of there.*fn1 No further discussion of the facts or law is therefore necessary. We shall say only that we decline the appellant's invitation to re-examine our decision in so recent a case when there
[ 43 Pa. Commw. Page 188]
have been no significant developments bearing on the application of the law to the issues raised. Indeed, we agree with the City that this appeal can only be considered a dilatory tactic warranting the award of counsel fees to the City under 42 Pa. C.S. § 2503(7).
Accordingly, the order of the lower court is affirmed and counsel fees are awarded to the City.
And Now, this 1st day of June, 1979, the order of the Court of Common Pleas of Philadelphia County in the above-captioned matter is hereby affirmed, and said court is hereby directed to award reasonable counsel fees for this appeal to the City of Philadelphia.
Affirmed. Lower court ordered to award attorney fees to defendant.