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CITY OF PGH. ET AL. v. I. B. M. CORP.

No. 1662 C.D. 1977.

38 Pa.Commw. 52 (1978)

City of Pittsburgh, a Municipal Corporation, and Joseph L. Cosetti, Treasurer of the City of Pittsburgh, Appellants v. International Business Machines Corporation, Appellee.

Commonwealth Court of Pennsylvania.

September 28, 1978.

Attorney(s) appearing for the Case

Grace S. Harris, Executive Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellants.

Robert L. Frantz, with him George L. Cass, and Buchanan, Ingersoll, Rodewald, Kyle & Buerger, for appellee.

Argued May 2, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, BLATT and DiSALLE.

OPINION BY JUDGE CRUMLISH, JR., September 28, 1978:

The City of Pittsburgh and Joseph L. Cosetti, Treasurer of the City of Pittsburgh (Appellants/City) appeal a decision of the Court of Common Pleas which held that the International Business Machines Corporation (IBM) is exempt from the City's business privilege tax on rental receipts generated from the lease of IBM manufactured equipment within the City.

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