IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT

BILLY JOE SANDERS, INDIVIDUALLY, : No. 340 WAL 2014 AND IN HIS CAPACITY AS TRUSTEE: FOR KEYSTONE TRUST AND : KEYSTONE TRUST, : Petition for Allowance of Appeal from the : Order of the Commonwealth Court Petitioners : : : v. : : : WESTMORELAND COUNTY TAX CLAIM : BUREAU AND KELLY A. ROWE, : : Respondents :

ORDER

PER CURIAM AND NOW, this 7th day of January, 2015, the Petition for Allowance of Appeal is DENIED.