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  5. 38 Pa.Commw. 561 (1978)
 

IN RE: APPEAL OF TWP. OF SO. WHITEHALL

Nos. 1895 and 2111 C.D. 1977.

38 Pa.Commw. 561 (1978)

In Re: Appeal of the Township of South Whitehall, a Municipal Corporation and First Class Township, From the Decisions of the Board of Assessment Appeals of the County of Lehigh, Commonwealth of Pennsylvania. Holiday Inns, Inc., Appellant. In Re: Appeal of the Township of South Whitehall, a Municipal Corporation and First Class Township, From the Decisions of the Board of Assessment Appeals of the County of Lehigh, Commonwealth of Pennsylvania. Laneco, Inc., Appellant.

Commonwealth Court of Pennsylvania.

November 17, 1978.

Attorney(s) appearing for the Case

James L. Weirbach, for Laneco, Inc.

Anthony R. Thompson, with him McGee and Thompson, for Holiday Inns.

J. Jackson Eaton, III, with him Butz, Hudders & Tallman, for Township of South Whitehall.

Alfred K. Hettinger, for County of Lehigh, Board of Assessment Appeals.

Argued September 27, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, BLATT, DiSALLE and CRAIG. Judges ROGERS and MacPHAIL did not participate.

OPINION BY JUDGE WILKINSON, JR., November 17, 1978:

These cases involve tax appeals of real estate assessments by the property owners (taxpayers herein), Holiday Inns, Inc. at No. 1895 C.D. 1977 and Laneco, Inc. at No. 2111 C.D. 1977, from orders of the Court of Common Pleas of Lehigh County. Since common issues of law are involved, the appeals have been consolidated for the purposes of argument. For reasons set forth, we affirm the orders of the court of common pleas...

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