OPINION
DAVID A. SCHOLL, Chief Judge.
The instant proceeding involves an action by MICHAELINE VALENTINE D'ALFONSO ("the Debtor") to void a tax foreclosure sale ("the Sale") of real estate located at 767 South 9th Street, Philadelphia, Pennsylvania ("the Property"), conducted by the Defendant SHERIFF OF PHILADELPHIA (COUNTY) ("the Sheriff"), at which the buyer was Defendant REAL ESTATE INVESTMENT CORP. (...
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