Legal Opinion

Metaltech v. City of Pittsburgh

Commonwealth Court of Pennsylvania

Decided March 11, 1993No. 858 C.D. 1992PublishedCited by 4 opinions

1Opinion of the Court

*173SILVESTRI, Senior Judge.

Metaltech appeals from an order of the Court of Common Pleas of Allegheny County that affirmed the decision of Reginald B. Young, Treasurer of the City of Pittsburgh and the School District of Pittsburgh (Treasurer), that upheld mercantile and business privilege tax assessments imposed against Metaltech pursuant to The Local Tax Enabling Act1 (Act). We affirm.

On January 16, 1984, Metaltech commenced operation of a steel annealing and galvanizing facility within the City of Pittsburgh.2 Metaltech purchases from integrated steel producers rolls of steel which are…

2Cases cited12 opinions

  1. Reilly v. Southeastern Pennsylvania Transportation AuthoritySupreme Court of Pennsylvania · 1985
  2. Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
  3. Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
  4. Bindex Corp. v. City of PittsburghSupreme Court of Pennsylvania · 1984
  5. Equitable Gas Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1975

7 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Township of Muhlenberg v. Clover Farms Dairy Co.Commonwealth Court of Pennsylvania · 1995
  2. HAB Industries, Inc. v. City of AllentownCommonwealth Court of Pennsylvania · 1994
  3. Tyrone Area School District v. DelbaggioCommonwealth Court of Pennsylvania · 1994
  4. Metaltech v. City of PittsburghCommonwealth Court of Pennsylvania · 1993

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