Oseroff v. City of Pittsburgh

Opinion by

Judge Craig,

Taxpayer Israel Oseroff appeals the order of the Court of Common Pleas of Allegheny County which dismissed his appeal from the City of Pittsburgh’s assessment of taxes under the city’s business privilege (gross receipts) and earned income (net profits) tax ordinances and the Pittsburgh School District’s assessment of taxes under its earned income tax ordinance.

Mr. Oseroff operated a manufacturing business in a building which was condemned for urban renewal in • 1964. In 1966, when he was seventy-six years old, the *296taxpayer invested Ms compensation from the condemnation…