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CITY OF PITTSBURGH v. DRAVO CORP.

128 Pa.Commw. 380 (1989)

563 A.2d 940

CITY OF PITTSBURGH, a municipal government; Stephen A. Schillo, Treasurer; and Henry Wilson, Assistant Director of Taxes, Appellants, v. DRAVO CORPORATION, a Pennsylvania corporation, Appellee (Two Cases). DRAVO ENGINEERS, INC., a Pennsylvania corporation, Appellant, v. CITY OF PITTSBURGH, a municipal corporation; Stephen A. Schillo, Treasurer; City of Pittsburgh; and Henry Wilson, Assistant Director of Taxes, Appellees.

Commonwealth Court of Pennsylvania.

Decided August 15, 1989.

Reargument Denied October 25, 1989.

Petition for Allowance of Appeal Denied April 16, 1990.

Attorney(s) appearing for the Case

Ronald H. Pferdehirt, Asst. City Sol., with him, D.R. Pellegrini, City Sol., for appellants/appellees, City of Pittsburgh, Treasurer, and Asst. Director of Taxes.

Louis C. Long, with him, Scott W. Irmscher, Meyer, Darragh, Buckler, Bebenek, Eck & Hall, Pittsburgh, for appellees/appellants, Dravo Corp. and Dravo Engineers, Inc.

Before CRAIG and DOYLE, JJ., and KALISH, Senior Judge.

CRAIG, Judge.

The City of Pittsburgh, the City of Pittsburgh Treasurer and the City of Pittsburgh Assistant Director of Taxes appeal an order of the Court of Common Pleas of Allegheny County directing the city to refund to Dravo Corporation (Dravo) $153,716 in business privilege taxes paid for the 1982 tax year, plus interest, and vacating a deficiency assessment against Dravo for business privilege taxes owed in the amount of $29,775.16, for the tax years 1981 through...

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