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UNITED STATES v. CITY OF PITTSBURGH

Civ. A. No. 83-1737.

589 F.Supp. 179 (1984)

UNITED STATES of America and Jordan Lilienthal, Plaintiffs, v. CITY OF PITTSBURGH, a municipal corporation, and Stephen A. Schillo, Treasurer of the City of Pittsburgh, Defendants.

United States District Court, W.D. Pennsylvania.

May 9, 1984.

Attorney(s) appearing for the Case

Judith Giltenboth, Asst. U.S. Atty., Pittsburgh, Pa., Richard A. Correa, Tax Div., Dept. of Justice, Washington, D.C., for plaintiffs.

Marvin Fein, City Sol., Pittsburgh, Pa., for defendants.

OPINION

TEITELBAUM, Chief Judge.

I. Factual Background

Jordan Lilienthal is an official court reporter for the United States District Court for the Western District of Pennsylvania. He was notified by the City of Pittsburgh that pursuant to the City of Pittsburgh Code of Ordinances, Title Two, Chapter 243, it intended to assess and collect a business privilege tax on the gross receipts from the sale of transcripts provided by Lilienthal...

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