Supreme Court of New Jersey
City of Philadelphia, Plaintiff-Respondent v. Lucy I. Austin, Defendant-Appellant
May 18, 198186 N.J. 55
Summary
The New Jersey Supreme Court affirmed the Burlington County District Court's summary judgment, holding that the Full Faith and Credit Clause requires enforcement of a Pennsylvania judgment imposing $300 fines for failure to file wage‑tax returns. The Court reasoned that the penal exception does not bar enforcement because the judgment is a civil money judgment, and it also found comity supports enforcement. Justice SCHREIBER, concurring, agreed with the result but argued that civil monetary judgments are entitled to full faith and credit regardless of their underlying basis.