Opinion
Argued May 2, 1978
September 25, 1978.
Argued May 2, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, BLATT and DiSALLE.
Appeals, Nos. 1049 and 1050 C.D. 1977, from the Order of the Court of Common Pleas of Allegheny County in case of City of Pittsburgh, a municipal corporation, and Joseph L. Cosetti, Treasurer, v. The Prudential Insurance Company of America, a corporation, t/a Cricklewood Hill Apartments, No. 1305 January Term, 1974.
Complaint in assumpsit in the Court of Common Pleas of Allegheny County to recover business privilege tax, interest and penalty. Verdict rendered for plaintiff. LARSEN, J. Exceptions dismissed. Defendants appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed. Application for reargument filed and denied.
Jules I. Whitman, with him Peter J. Picotte, II, and Dilworth, Paxson, Kalish, Levy Kauffman, for appellant.
Grace S. Harris, Executive Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellees.
David J. Rachofsky, and Dechert, Price Rhoads, for amicus curiae, The Insurance Federation of Pennsylvania.
The Prudential Insurance Company of America, t/a Cricklewood Hill Apartments, appeals the decision of the Court of Common Pleas which found it liable under the City of Pittsburgh's Business Privilege Tax Ordinance, No. 675 of 1968 for taxes on a rental business which it conducts. We affirm on the basis of Judge (now Justice) LARSEN's opinion dated January 10, 1977, which can be found at No. 1305 January Term, 1974, of the Civil Division of the Court of Common Pleas of Allegheny County, filed January 10, 1977.
ORDER
AND NOW, this 25th day of September, 1978, the order of the Court of Common Pleas of Allegheny County is affirmed and can be found at No. 1305 January Term, 1974, of the Civil Division of the Court of Common Pleas of Allegheny County, filed January 10, 1977.