PITTSBURGH v. ALLEGHENY VAL. BANK, ETC.


488 Pa. 544 (1980)

412 A.2d 1366

CITY OF PITTSBURGH, a Municipal Corporation, and Joseph L. Cosetti, Treasurer, Appellants, v. ALLEGHENY VALLEY BANK OF PITTSBURGH, Commercial Bank and Trust Company, Iron and Glass Bank, Keystone Bank, North Side Deposit Bank, State Banking Associations, Mellon Bank, N.A., Pittsburgh National Bank, the Union National Bank of Pittsburgh and Equibank, N.A., National Banking Associations.

Supreme Court of Pennsylvania.

Decided March 20, 1980.


Attorney(s) appearing for the Case

Mead J. Mulvihill, Jr., City Sol., Grace S. Harris, Executive Asst. City Sol., Pittsburgh, for appellants.

Everett K. Dilworth, William H. Dickey, Jr., Tucker, Arensberg, Very & Ferguson, Pittsburgh, for Pittsburgh Nat. Bank.

William B. Mallin, Ray C. Stoner, Eckert, Seamans, Cherin & Mellott, Pittsburgh, for Allegheny Valley Bank of Pittsburgh, Commercial Bank & Trust Co., and Iron and Glass Bank.

Abraham Fishkin, Pittsburgh, for Keystone Bank.

James F. Malone, III, Brandt, Milnes, Rea & Malone, Pittsburgh, for North Side Deposit Bank.

Carl E. Glock, Jr., J. Sherman McLaughlin, Reed, Smith, Shaw & McClay, Pittsburgh, for Mellon Bank, N.A.

Robert H. Stevenson, Anderson, Moreland & Bush, Pittsburgh, for Equibank, N.A.

George L. Cass, Buchanan, Ingersoll, Rodewald, Kyle & Buerger, Pittsburgh, for Union Nat. Bank of Pittsburgh.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, MANDERINO, LARSEN and FLAHERTY, JJ.


OPINION OF THE COURT

ROBERTS, Justice.

Since 1969, the City of Pittsburgh has imposed a Business Privilege Tax on local business revenues.1 On August 30, 1973 the City brought assumpsit actions in the Allegheny County Court of Common Pleas against five state banks and four national banks for failure to pay this tax.2 The City alleged that the state banks were...

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