Stanley Co. of America, Inc. Tax Assessment Case

Opinion by

Ervin, J.,

This is an appeal from the order of the court below dismissing the appeal of Stanley Company of America, Inc. from the determination of assessment by the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania.

The appellant owns a lot 51.84 feet by 132 feet, located at 907-911 Wood Street in the Borough of Wilkinsburg, Allegheny County, Pennsylvania, upon which there exists a theater building. Along the Wood Street frontage are two small store rooms, presently being *618used as a jewelry store and cleaning shop, and the lobby entrance to the theater…