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OSEROFF v. CITY OF PGH. ET AL.

No. 368 C.D. 1982.

70 Pa.Commw. 294 (1982)

Israel Oseroff, Appellant v. City of Pittsburgh et al., Appellees.

Commonwealth Court of Pennsylvania.

December 9, 1982.

Attorney(s) appearing for the Case

Howard M. Alex, with him David Hoffman, Citron, Hoffman & Alex, P.C., for appellant.

Grace S. Harris, Assistant City Solicitor, with her Dante R. Pellegrini, for appellee, City of Pittsburgh.

David H. Dille, with him Robert J. Stefanko, for appellees, The Board of Public Education of the School District of Pittsburgh.

Argued October 7, 1982, before Judges BLATT, CRAIG and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE CRAIG, December 9, 1982:

Taxpayer Israel Oseroff appeals the order of the Court of Common Pleas of Allegheny County which dismissed his appeal from the City of Pittsburgh's assessment of taxes under the city's business privilege (gross receipts) and earned income (net profits) tax ordinances and the Pittsburgh School District's assessment of taxes under its earned income tax ordinance.

Mr. Oseroff operated a manufacturing business in a building...

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