The Pennsylvania Supreme Court is poised to explore the limits of the doctrines of res judicata and collateral estoppel in a dispute in which only one of two nearly identical tax assessment matters proceeded on appeal.

In In re Appeal of the Coatesville Area School District From the Decision of the Chester County Board of Assessment Appeals for the Property Located at 50 South First Avenue, City of Coatesville, Chester County, Pennsylvania Property Tax Parcel No. 16-05-0229.0000, the high court granted allocatur Feb. 10 to review a Commonwealth Court decision that dismissed cross-appeals because a very similar companion case in the Chester County Court of Common Pleas was never appealed and was, therefore, final.