Case Name: The Prudential Insurance Company of America, a corporation, t/a Cricklewood Hill Apartments, Appellant v. City of Pittsburgh, a Municipal Corporation and Joseph L. Cosetti, Treasurer, Appellees
Court: Commonwealth Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1978-09-25
Citations: 38 Pa. Commw. 15
Docket Number: Appeals, Nos. 1049 and 1050 C.D. 1977
Parties: The Prudential Insurance Company of America, a corporation, t/a Cricklewood Hill Apartments, Appellant v. City of Pittsburgh, a Municipal Corporation and Joseph L. Cosetti, Treasurer, Appellees.
Judges: before President Judge Bowman and Judges Crtjmlish:, Jr., Wilkinson, Jr., Mencer, Rogers, Blatt and DiSalle.
Reporter: Pennsylvania Commonwealth Court Reports
Volume: 38
Pages: 15–17

Head Matter:
The Prudential Insurance Company of America, a corporation, t/a Cricklewood Hill Apartments, Appellant v. City of Pittsburgh, a Municipal Corporation and Joseph L. Cosetti, Treasurer, Appellees.
Argued May 2, 1978,
before President Judge Bowman and Judges Crtjmlish:, Jr., Wilkinson, Jr., Mencer, Rogers, Blatt and DiSalle.
September 25, 1978:
Jules I. Whitman, with him Peter J. Picotte, II, and Dilworth, Paxson, Kalish, Levy & Kauffman, for appellant.
Grace 8. Harris, Executive Assistant City Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor, for appellees.
David J. Rachofsky, and Dechert, Price $ Rhoads, for amicus curiae, The Insurance Federation of Pennsylvania.

Opinion:
Opinion by
Judge Crumlish, Jr.,
The Prudential Insurance Company of America, t/a Cricklewood Hill Apartments, appeals the decision of the Court of Common Pleas which found it liable under the City of Pittsburgh's Business Privilege Tax Ordinance, No. 675 of 1968 for taxes on a rental business which it conducts. We affirm on the basis of Judge (now Justice) Larsen's opinion dated January 10, 1977, which can be found at No. 1305 January Term, 1974, of the Civil Division of the Court of Common Pleas of Allegheny County, filed January 10, 1977.
Order
And Now, this 25th day of September, 1978, the order of the Court of Common Pleas of Allegheny County is affirmed and can he found at No. 1305 January Term, 1974, of the Civil Division of the Court of Common Pleas of Allegheny County, filed January •10, 1977.