City of Pittsburgh v. Tucker

Opinion by

Judge Doyle,

Before this Court is .an appeal by the ¡City of Pittsburgh from a decision and order of the Court of Common Pleas of Allegheny County which sustained an appeal by Dorothy D. Tucker, t/a Lynn Dohoney (Appellee), from a determination by the City that her activities as a ¡commercial illustrator were .taxable under the City’s Business Privilege Tax. "We reverse.

The facts in the instant matter are essentially undisputed. During 'Calendar year 1977, Appellee was self-employed as a commercial illustrator. Some of her clients were obtained through the services of a commissioned…