Appeal from the Order of the Court of Common Pleas of Philadelphia County in the case of City of Philadelphia v. Louis D. Santoro, No. 3098 December Term, 1979.
Michael Radbill, with him Timothy R. Smith, for appellant.
Stewart Weintraub, Deputy Solicitor, with him William H. Wolf, Jr., Deputy Solicitor, Alan J. Davis, City Solicitor, and Theodore A. McKee, Deputy in Charge of Enforcement, for appellee.
President Judge Crumlish and Judges Wilkinson, Jr. Mencer, Rogers, Craig, MacPhail and Palladino. Judges Blatt and Williams, Jr. did not participate. Opinion by Judge Rogers. This decision was reached prior to the expiration of the term of office of Judge Wilkinson, Jr.
[ 59 Pa. Commw. Page 115]
The 211 appellants, whose appeals are here consolidated under one caption, are nonresidents of Philadelphia who have worked in the City but have failed to pay their City wage tax. They seek review of summary judgments for unpaid taxes, interest and penalties entered in favor of the City in the Court of Common Pleas of Philadelphia County in assumpsit actions brought by the City. The affidavits of City fiscal personnel filed with the motions for summary judgments established that the appellants paid no taxes, were assessed, received notices of the assessments and took no appeal to the City Tax Revenue Board.
The appellants present two issues on the merits: the first raises questions as to the accuracy of particular assessments which they say should have been the subject of trials below and the second asserts the bar of the Statute of Limitations. These issues were properly decided below adversely to the appellants on direct, controlling appellate authority and in affirming the judgments we adopt the opinion of Judge
[ 59 Pa. Commw. Page 116]
Stanley M. Greenberg, who decided the cases for the court below:
Before us were Plaintiff, City of Philadelphia's (hereinafter 'City') Motion for Summary Judgment and Defendant's Answer thereto. For the reasons set forth in this Opinion, we ...