Opinion
Argued May 4, 1982
July 27, 1982.
Argued May 4, 1982, before President Judge CRUMLISH, JR., and Judges ROGERS, BLATT, CRAIG and MacPHAIL.
Appeal, No. 37 C.D. 1981, from the Order of the Court of Common Pleas of Allegheny County in case of Stanwix Parking, Inc. v. City of Pittsburgh, Pennsylvania, a municipal corporation, Richard S. Caliguiri, Mayor of the City of Pittsburgh, in his representative capacity; Ronald C. Schmeiser, Treasurer of the City of Pittsburgh, in his representative capacity; The Council of the City of Pittsburgh, a legislative body, Michelle Madoff, William R. Robinson, William J. Coyne, Eugene DePasquale, Thomas Flaherty, James O'Malley, Sophie Masloff, Robert Rade Stone and Richard E. Givens, in their representative capacities, No. GD 80-10964.
Complaint filed in the Court of Common Pleas of Allegheny County seeking refund of tax, declaratory relief and enjoinment of future enforcement of tax. Preliminary objections filed. Preliminary objections of defendant sustained. Complaint dismissed. FINKELHOR, J. Plaintiff appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
Alan R. Malasky, Arent, Fox, Kintner, Plotkin Kahn, with him Maurice A. Nernberg, Jr., Nernberg Laffey, for appellant.
Grace S. Harris, Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellees.
Stanwix Parking, Inc. has appealed the order of Judge MARION FINKLEHOR of the Court of Common Pleas of Allegheny County which sustained the City of Pittsburgh's preliminary objections and dismissed Stanwix's complaint attacking Pittsburgh's twenty percent parking tax, imposed upon consideration received for transactions at nonresidential parking facilities.
After comprehensively reviewing the record and the parties' briefs on appeal, we affirm.
PER CURIAM ORDER
NOW, July 27, 1982, the order of the Court of Common Pleas of Allegheny County dated December 11, 1980 is affirmed.