University Club v. City of Pittsburgh

SILVESTRI, J.,

This case is before the court upon the complaint in assumpsit of the University Club (hereinafter referred to as uni-*166versify) and the Duquesne Club (hereinafter referred to as Duquesne) seeking refund of taxes paid under protest1 pursuant to “The Institution and Service Privilege Tax Ordinance”,2 (hereinafter referred to as ordinance) of the City of Pittsburgh (hereinafter referred to as Pittsburgh).

University and Duquesne are duly organized nonprofit corporations organized for the purpose, inter alia, of the social enjoyment of its members. Both clubs have facilities providing…