397 A.2d 51 City of Philadelphia v. B. Axe Company, Samuel Alper and Isadore Dion. Samuel Alper, Appellant. Commonwealth Court of Pennsylvania.Argued September 28, 1978 February 1, 1979. Taxation — Liability for wage taxes — Trust res — Constructive trust — Trustees ex maleficio — Controlling corporate officers. 1. A trust res exists upon which […]