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  5. 43 Pa.Commw. 434 (1979)
 

GENUINE M. P. OF PA., INC. v. CITY OF PGH. ET AL.

No. 1809 C.D. 1976.

43 Pa.Commw. 434 (1979)

Genuine Motor Parts of Pa., Inc., a Corporation, Appellant v. The City of Pittsburgh, a municipal corporation, School District for the City of Pittsburgh and Joseph L. Cosetti, Treasurer, Appellees.

Commonwealth Court of Pennsylvania.

June 20, 1979.

Attorney(s) appearing for the Case

Edward Goldberg, with him George H. Hoffman, for appellant.

Grace S. Harris, Executive Assistant Solicitor, with her Mead Mulvihill, Jr., Solicitor, City of Pittsburgh; Justin M. Johnson, Solicitor, Ronald F. Talarico, Assistant Solicitor, School District of Pittsburgh, for appellees.

Argued May 7, 1979, before Judges CRUMLISH, JR., MENCER and ROGERS, sitting as a panel of three.

OPINION BY JUDGE ROGERS, June 20, 1979:

Genuine Motor Parts of Pa., Inc. has appealed from an order of the Court of Common Pleas of Allegheny County upholding the assessment against it of City of Pittsburgh and School District of Pittsburgh mercantile license taxes and City business privilege taxes for the years 1971 through 1975, with penalty and interest.

The taxpayer is a Pennsylvania corporation which sells automotive and industrial parts and rebuilds...

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