SPIRO ET AL. v. CITY OF PITTSBURGH ET AL.

Nos. 1349 C.D. 1980 and 1350 C.D. 1980.

60 Pa.Commw. 70 (1981)

Meyer Spiro and Gertrude Spiro, trading as Spiro Realty, Appellants v. The City of Pittsburgh et al., Appellees. Tuminello-Hosack Agency, Inc., Appellant v. The City of Pittsburgh, a Municipal Corporation, Appellee.

Commonwealth Court of Pennsylvania.

June 17, 1981.


Attorney(s) appearing for the Case

Samuel P. Kamin, for appellants, Meyer Spiro and Gertrude Spiro.

Vincent J. Grogan, Grogan, Graffam, McGinley, Solomon & Lucchino, for appellants, Meyer Spiro and Gertrude Spiro, and Amicus Curiae, the Greater Pittsburgh Board of Realtors.

Ernest V. Vesely, for appellant, Tuminello-Hosack Agency, Inc.

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

Argued May 7, 1981, before President Judge CRUMLISH and Judges ROGERS and BLATT, sitting as a panel of three.


OPINION BY JUDGE ROGERS, June 17, 1981:

Two real estate agencies doing business in the City of Pittsburgh, Spiro Realty Company and Tuminello-Hosack Agency, Inc., have appealed from an order of the Court of Common Pleas of Allegheny County dismissing their appeals from assessments of additional City Business Privilege Tax for the years 1974 through 1978.1

The tax is levied...

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