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  5. 117 Pa.Commw. 588 (1988)
 

SCHREIBER v. TAX CL. BUR., CTY. OF BUTLER

Nos. 1103 C.D. 1987 and 2041 C.D. 1987.

117 Pa.Commw. 588 (1988)

545 A.2d 950

Marvin Schreiber, Brian C. Schreiber, and David L. Schreiber, t/d/b/a S & S Land Company v. Tax Claim Bureau of The County of Butler and Robert C. Raida and Joanna R. Raida and James Wesley Newkirk. Robert C. Raida and Joanna R. Raida, his wife, Appellants. Marvin Schreiber, Brian C. Schreiber, and David L. Schreiber, t/d/b/a S & S Land Company v. Tax Claim Bureau of The County of Butler and Robert C. Raida and Joanna R. Raida and James Wesley Newkirk. Robert C. Raida and Joanna R. Raida, his wife, Appellants.

Commonwealth Court of Pennsylvania.

July 13, 1988.

Attorney(s) appearing for the Case

James P. Coulter, Dillon, McCandless & King, for appellants, Robert C. Raida and Joanna R. Raida, his wife.

William C. Robinson, Henninger & Robinson, for appellees, Marvin Schreiber, Brian C. Schreiber and David L. Schreiber, t/d/b/a S & S Land Company.

Frank P. Krizner, for appellee, Tax Claim Bureau of Butler County.

J. Michael McCague, D. S. Mazzotta & Associates, P.C., for appellee, James Wesley Newkirk.

Argued March 23, 1988, before Judges DOYLE and BARRY, and Senior Judge BARBIERI, sitting as a panel of three.

OPINION BY SENIOR JUDGE BARBIERI, July 13, 1988:

Robert C. Raida and Joanna R. Raida appeal an order of the Butler County Court of Common Pleas setting aside tax sales and a subsequent order by the same court re-affirming its prior order on reconsideration.

On May, 1, 1980, S & S Land Company purchased a tract of land in Adams Township, Butler County for $12,000.00 and on May 5, 1980, executed a mortgage to James Wesley Newkirk, Intervenor herein, in the...

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