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AM. BK. & TR. CO. OF PA. v. MONT. CO. B. OF AS. A.

No. 854 C.D. 1979.

51 Pa.Commw. 391 (1980)

American Bank and Trust Co. of Pa. and Abe H. Frumkin, Trustees; and Harston Hall Nursing and Convalescent Home, Inc., Appellants v. Montgomery County Board of Assessment Appeals, Appellee.

Commonwealth Court of Pennsylvania.

May 15, 1980.

Attorney(s) appearing for the Case

Albert Louis Piccerille, with him Lawrence G. Feinberg, Frumkin & Manta, P.C., for appellants.

Logan M. Bullitt, with him Roger B. Reynolds, County Solicitor, Joseph A. Smyth, Assistant County Solicitor, Thomas M. Garrity and Charles Potash, for appellee.

Argued April 11, 1980, before Judges WILKINSON, JR., ROGERS and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE ROGERS, May 15, 1980:

American Bank and Trust Company of Pennsylvania and Abe H. Frumkin, Trustees, owners of a convalescent home property located in Montgomery County, have appealed from an order of the Court of Common Pleas striking their appeal to the court of the annual assessment of their property made by the County Board of Assessment in 1977 for 1978 local taxes. We affirm.

The appellants failed to attach to their appeal to the court...

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