Commonwealth Court of Pennsylvania February 5, 1979, Appeals, No. 2096 C.D. 1977 (Wheeling-Pittsburgh Steel Corp. v. Board of Revision of Taxes & Appeals)

Opinion by

President Judge Bowman,

Pursuant to Section 762(a)4 of the Judicial Code, 42 Pa. C.S. §762(a)4, appellants, Wheeling-Pittsburgh Steel Corporation, and its wholly owned subsidiary, *308Monessen Southwestern Railroad (hereinafter referred to jointly as Wheeling or taxpayer), have appealed to this Court from an order of the Court of Common Pleas of Westmoreland County dismissing numerous,