May Department Stores Co. v. City of Pittsburgh

Opinion by

President Judge Bowman,

The May Department Stores Company (May), a New York corporation, operates a large department store in Pittsburgh (Kaufmann’s) and also operates two parking garages under lease from the Public Parking Authority of Pittsburgh (Authority). As the result of an audit performed in August, 1975, the City of Pittsburgh (City), through its Treasurer, determined deficiencies and made assessments for May’s Business Privilege Tax1 returns for the years 1972 through *4001975. The deficiencies for tax years 1972 and 1973 are acknowledged to result from May’s exclusion of…