District Court, D. New Jersey May 30, 1972, Civ. A. 377-71 (Non-Resident Taxpayers Ass'n v. Municipality of Philadelphia)

OPINION

COHEN, District Judge:

This attack upon taxes levied by the Municipality of Philadelphia and the Commonwealth of Pennsylvania, respectively, against non-residents employed therein was initiated with the convocation of a three-judge district court, pursuant to 28 U.S.C. § 2281.