Suing Non-Residents for Delinquent Wage Taxes

In Simmons v. City of Philadelphia, 80 Pa. Commw. 354, 471 A.2d 909 (Pa. Cmwlth. 1984), the city brought actions in assumpsit against nonresidents for delinquent wage taxes. The trial court entered judgment for the city and awarded counsel fees. On appeal, this Court affirmed the award of counsel fees. In doing so, we noted that defense counsel "continued to represent and argue...entirely meritless defenses in the face of warnings of this Court and in the face of knowledge that prior decisions have already decided that the defenses are entirely without validity." Id. at 910.