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KOCH v. MARINUCCI

No. 27 Tr. Dkt. 1975.

26 Pa.Commw. 545 (1976)

In Re: Proposed Tax Compromise and Private Sale of Premises Assessed as 300 Rear Bear Road, Township of Lehigh, County of Lackawanna, State of Pennsylvania, Assessed to J.H. Koch v. Berard P.J. Marinucci, Appellant.

Commonwealth Court of Pennsylvania.

October 14, 1976.

Attorney(s) appearing for the Case

Peter C. Paul, with him Ralph P. Carey, and Rawle & Henderson, for appellant.

Otto P. Robinson, Jr., for appellees.

Argued April 9, 1976, before Judges KRAMER, WILKINSON, JR., and BLATT, sitting as a panel of three.

OPINION BY JUDGE BLATT, October 14, 1976:

On May 25, 1933 the General Assembly enacted two statutes, P.L. 10181 and P.L. 1019,2 which provide procedures under which agreements for the sale of property in compromise of taxes may be approved by the courts of common pleas. On October 19, 1973, in accordance with P.L. 1018, Bernard P.J. Marinucci (Marinucci) petitioned the Court of Common Pleas of Lackawanna County...

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