Nesbitt Appeals

Opinion by

Dithrich, J.,

Abram Nesbitt, 2nd, filed appeals from tbe 1948 revised assessment and the 1949 triennial assessment of bis real estate located in Dallas Township, Luzerne County. Following dismissal of tbe appeals by tbe Board for tbe Assessment and Revision of Taxes and tbe Court of Common Pleas of Luzerne County further appeals were taken to this Court. While tbe appeals were beard together in tbe court below, they were decided in separate opinions. However, the assessments for both years being identical and tbe same issues being involved in both appeals, records and briefs were…