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WHEELING-PITTSBURGH STEEL CORP. v. BOARD OF REVISION OF TAXES

No. 2096 C.D. 1977.

40 Pa.Commw. 306 (1979)

Wheeling-Pittsburgh Steel Corp. et al. v. The Board of Revision of Taxes and Appeals of the City of Monessen. Wheeling-Pittsburgh Steel Corp. et al. v. The Board of Assessment of Appeals of the County of Westmoreland. Wheeling-Pittsburgh Steel Corporation and Monessen Southwestern Railroad, a wholly owned subsidiary of Wheeling-Pittsburgh Steel Corporation, Appellants.

Commonwealth Court of Pennsylvania.

February 5, 1979.

Attorney(s) appearing for the Case

Leonard M. Mendelson, with him T. Lawrence Palmer, and Hollinshead and Mendelson, for appellants.

John N. Scales, with him Scales & Shaw; John W. Pollins, III, and Hammer & Pollins, for appellee, City of Monessen.

Daniel Myshin, for appellee, School District of City of Monessen.

Argued October 31, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, DiSALLE and CRAIG. Judges BLATT and MacPHAIL did not participate.

OPINION BY PRESIDENT JUDGE BOWMAN, February 5, 1979:

Pursuant to Section 762(a)4 of the Judicial Code, 42 Pa. C.S. § 762(a)4, appellants, Wheeling-Pittsburgh Steel Corporation, and its wholly owned subsidiary, Monessen Southwestern Railroad (hereinafter referred to jointly as Wheeling or taxpayer), have appealed to this Court from an order of the Court of Common Pleas of Westmoreland County dismissing...

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