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BINDEX CORP. v. CITY OF PGH.

No. 1847 C.D. 1982.

74 Pa.Commw. 576 (1983)

Bindex Corporation, Appellant v. City of Pittsburgh, Appellee.

Commonwealth Court of Pennsylvania.

June 2, 1983.

Attorney(s) appearing for the Case

Carl E. Glock, Jr., with him Diane W. Perer and Kenneth K. Kilbert, Reed, Smith, Shaw & McClay, for appellant.

Grace S. Harris, Assistant City Solicitor, with her D.R. Pellegrini, City Solicitor, for appellee.

Argued March 3, 1983, before President Judge CRUMLISH, JR. and Judges WILLIAMS, JR. and BARBIERI, sitting as a panel of three.

OPINION BY JUDGE WILLIAMS, JR., June 2, 1983:

Bindex Corporation appeals an order of the Court of Common Pleas of Allegheny County which directed that the company pay challenged business privilege taxes for the years 1976 through 1980. The legal issue to be resolved in the matter concerned whether the business operated by Bindex, a trade bindery, constituted manufacturing within the purview of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as...

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