Wightman Health Center v. Office of the Treasurer

Opinion by

Judge Craig,

Wightman Health Center has questioned a deficiency assessment by the City of Pittsburgh’s Treasurer’s Office under Pittsburgh’s Business Privilege Tax.

Wightman, which operates a nursing home for profit in Pittsburgh, filed business privilege tax returns for the years 1974 through 1978, which excluded, as discovered by a later audit, Medicare and Medicaid and certain other third party payments from its reported taxable gross receipts. In its petition to the Common Pleas Court of Allegheny County for review of the treasurer’s assessment, Wightman asserted that “Medicare…