City of Philadelphia v. Kane

Decision Date07 January 1982
Citation438 A.2d 1051,63 Pa.Cmwlth. 643
PartiesCITY OF PHILADELPHIA, Appellant, v. Lawrence R. KANE, Appellee.
CourtPennsylvania Commonwealth Court

Alan Jay Josel, Norristown, for appellant.

Timothy R. Smith, Yardley, Michael Radbill, Philadelphia, for appellee.

Before MENCER, ROGERS and BLATT, JJ.

MENCER, Judge.

The City of Philadelphia appeals from a refusal by the Court of Common Pleas of Bucks County to grant judgment on the pleadings in an action of assumpsit for the recovery of wage taxes, interest, and penalties as provided by its Wage and Net Profits Tax Ordinance. 1

A very narrow point of pleading is involved here. The City of Philadelphia alleged that assessments were made against Lawrence R. Kane for taxes due for the years 1972-75 and that he "was duly notified of such assessments." Kane's answer to that allegation was a denial "since the identity of such assessments is in question and (Kane) is without knowledge or information because the means of proof are within the exclusive control of the (City of Philadelphia)."

Pa.R.C.P. No. 1029(c) reads:

(c) An averment shall be deemed to be denied if proof thereof is demanded and the pleader states either (1) that after reasonable investigation he is without knowledge or information sufficient to form a belief as to the truth of the averment, or (2) that he is without such knowledge or information because the means of proof are within the exclusive control of an adverse party or hostile person. The pleader shall not be required to state what investigation he has made or to rely upon information received from an adverse party or hostile person.

The Pennsylvania system of fact pleading requires that the pleading must define the issues, and every act or performance essential to that end must be set forth in the complaint. A court has wide discretion in determining whether a particular averment is a conclusion of law or an averment of fact and in determining the amount of detail that must be averred. Here, the lower court concluded that the averment that Kane was duly notified of the assessments was insufficient to apprise him that he received notice, as contrasted to the possibility that the averred notice was constructive, deemed, or implied as a matter of law. A simple declarative averment setting forth even minimal details of the alleged notice would have sufficed.

The averment in question placed Kane in a position to plead a denial based on...

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3 cases
  • Cucchi v. Rollins Protective Services Co.
    • United States
    • Pennsylvania Superior Court
    • August 11, 1988
    ...averment in a pleading is a conclusion of law or an allegation of fact, the trial court has wide discretion. City of Philadelphia v. Kane, 63 Pa.Commw. 643, 438 A.2d 1051 (1982). In the case at bar, the fact that both parties may have initially believed the written contract to be binding up......
  • Com. v. Parisi
    • United States
    • Pennsylvania Commonwealth Court
    • April 5, 2005
    ...maintain a cause of action against Objecting Defendants and to allow them to prepare a defense thereto. See City of Philadelphia v. Kane, 63 Pa. Cmwlth. 643, 438 A.2d 1051 (1982)(court has wide discretion in determining whether particular averments are conclusions of law or averments of fac......
  • Getsie v. Borough of Braddock
    • United States
    • Pennsylvania Commonwealth Court
    • August 29, 1989
    ...define the issues, and every act or performance essential to that act must be set forth in the complaint. City of Philadelphia v. Kane, 63 Pa.Commonwealth Ct. 643, 438 A.2d 1051 (1982). Thus, Hartford cannot be held liable to Drusky when it was never made a party to her complaint and no cau......

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