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S.D., CITY OF PGH. ET AL. v. SGRO BROS. REST., INC.

No. 1546 C.D. 1980.

61 Pa.Commw. 236 (1981)

School District of the City of Pittsburgh and David L. Donahoe, Treasurer of the School District of the City of Pittsburgh, Appellants v. Sgro Brothers Restaurant, Inc., a Pennsylvania Corporation, Appellee.

Commonwealth Court of Pennsylvania.

August 12, 1981.

Attorney(s) appearing for the Case

Robert J. Stefanko, Solicitor, with him, David H. Dille, Assistant Solicitor, for appellants.

Jerome M. Meyers, Meyers & Keyser, for appellee.

Argued May 7, 1981, before Judges MENCER, MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE MENCER, August 12, 1981:

The School District of the City of Pittsburgh (District) and David L. Donahoe, its treasurer, have appealed from an order of the Court of Common Pleas of Allegheny County which sustained a challenge by Sgro Brothers Restaurant, Inc. (Sgro Brothers) to a wage tax assessment for the years 1968 through 1977. We affirm.

During the years in question, the District annually adopted tax levy resolutions imposing a wage tax...

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