GILBERTI v. CITY OF PITTSBURGH


511 Pa. 100 (1986)

511 A.2d 1321

Louis F. GILBERTI, successor to Highlands and Gilberti, Architects, Appellee, v. The CITY OF PITTSBURGH, a Municipal Corporation, Appellant.

Supreme Court of Pennsylvania.

Decided June 23, 1986.


Attorney(s) appearing for the Case

Dante R. Pellegrini, Ronald H. Pferdehirt, Office of the City Solicitor, Pittsburgh, for appellant.

Mark A. Griffith, Davis & Reilly, P.C., Pittsburgh, for appellee.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON, ZAPPALA and PAPADAKOS, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court which held that the City of Pittsburgh (hereinafter City) is without power, under Section 2 of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6902, to impose its Business Privilege Tax (hereinafter Tax), measured by gross receipts, upon certain gross receipts of an architectural firm owned by the appellee, Louis F...

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