C. Everett, Inc. v. Tax Claim Bureau

Opinion by

Judge Doyle,

This is an appeal from an opinion' and order of the Court of Common Pleas of Lehigh County which dismissed the exceptions of O. Everett, Inc., (Evereitt) to a 1980 upset sale conducted by the Lehigh County Tax Claim Bureau (Bureau).

On October 21, 1980, Everett, through its agent, attorney Alfred O. Breinig, Jr., attempted to purchase a property at an upset sale. Breinig bid the upset price ($4,300.27) and no other bids were offered. The subject property was knocked down to Breinig and he offered payment by personal check; this mode of payment was rejected by the Bureau.1…