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KRONZ BUILDERS v. CITY PITTSBURGH (01/14/77)

decided: January 14, 1977.

IN RE: KRONZ BUILDERS, INC.; KRONZ BUILDERS, A CORPORATION
v.
CITY OF PITTSBURGH, DEPARTMENT OF TREASURY, JOSEPH L. COSETTI, TREASURER. KRONZ BUILDERS, INC., A CORPORATION, APPELLANT



Appeal from the Order of the Court of Common Pleas of Allegheny County in case of In Re: Appeal of Kronz Builders, Inc.; Kronz Builders, Inc., a corporation v. City of Pittsburgh, Department of Treasury, Joseph L. Cosetti, Treasurer, No. SA 484 of 1972.

COUNSEL

Richard F. Kronz, for appellant.

Grace S. Harris, Executive Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellee.

President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt.

Author: Per Curiam

[ 28 Pa. Commw. Page 176]

This is an appeal by Kronz Builders, Inc. (Kronz) from an order of the Court of Common Pleas of Allegheny

[ 28 Pa. Commw. Page 177]

County dismissing an appeal filed with that court from an adverse determination by the City Treasurer. The trial court concluded that by virtue of the findings properly made in this case, Kronz was liable for a business privilege tax levied by the City of Pittsburgh, Ordinance No. 675 of 1968, enacted pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. ยง 6901 et seq. The holding is based upon the court's finding that Kronz, formed by a partnership for the purpose of developing and constructing residential and commercial property, but primarily used to provide social security and pension tax benefits for the four partners, did business in Pittsburgh and therefore was subject to the tax.

We have carefully studied the record and conclude that the trial court's holding should be affirmed. We adopt the well-reasoned and carefully written opinion of the trial judge as though it was filed by this Court. The Honorable Judge George Ross's opinion at No. S.A., 484 of 1972, Court of Common Pleas of Allegheny County, Pennsylvania, is set forth and attached hereto for the convenience of the reader as it is not printed in any legal reporter.

Order

And Now, this 14th day of January, 1977, the order of the Court of Common Pleas of Allegheny County, dated October 27, 1975, is affirmed, and the appeal of Kronz Builders, Inc. is dismissed. All costs will be paid by the appellant.

The above captioned matter comes before this Court on appeal by the taxpayer, Kronz Builders, Inc., from an adverse determination reached by the Treasurer for ...


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