City of Pittsburgh v. Allegheny Valley Bank

Opinion by

President Judge Bowman,

These consolidated cross appeals1 evolve from litigation initiated by the City of Pittsburgh in the Court of Common Pleas of Allegheny County to enforce collection of its Business Privilege Tax2 assertedly due and owing by nine banking institutions (banks), State and Federal, for the tax years 1969-73.

There is no dispute that the taxing ordinance as enacted reaches banks and would impose the tax upon them for the privilege of doing business in Pittsburgh, said tax measured by the gross receipts of banks as defined in the ordinance and supporting regulations.…