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STANWIX PARKING, INC. v. CITY OF PGH. ET AL.

No. 37 C.D. 1981.

68 Pa.Commw. 1 (1982)

Stanwix Parking, Inc., Appellant v. City of Pittsburgh et al., Appellees.

Commonwealth Court of Pennsylvania.

July 27, 1982.

Attorney(s) appearing for the Case

Alan R. Malasky, Arent, Fox, Kintner, Plotkin & Kahn, with him Maurice A. Nernberg, Jr., Nernberg & Laffey, for appellant.

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

Argued May 4, 1982, before President Judge CRUMLISH, JR., and Judges ROGERS, BLATT, CRAIG and MacPHAIL.

PER CURIAM OPINION July 27, 1982:

Stanwix Parking, Inc. has appealed the order of Judge MARION FINKLEHOR of the Court of Common Pleas of Allegheny County which sustained the City of Pittsburgh's preliminary objections and dismissed Stanwix's complaint attacking Pittsburgh's twenty percent parking tax, imposed upon consideration received for transactions at nonresidential parking facilities.

After comprehensively reviewing the record and the parties' briefs...

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