The Pennsylvania Supreme Court on Wednesday heard arguments on the appropriateness of applying res judicata and collateral estoppel when the Commonwealth Court dismissed an appeal because a companion case, subject to a similar decision and order issued by the trial court, was not appealed.

Lawyers for the parties 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 dueled over the issue of whether the Commonwealth Court should have dismissed cross-appeals because a very similar companion case in the Chester County Court of Common Pleas was never appealed and was, therefore, final.