
    William M. FIORE, t/d/b/a Fiore Trucking and Contracting Company, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.
    Supreme Court of Pennsylvania.
    March 25, 1997.
    Reargument Denied May 9, 1997.
   ORDER

PER CURIAM:

AND NOW, this 25th day of March, 1997, the opinion of the Commonwealth Court is affirmed.

NEWMAN, J., did not participate in the consideration or decision of this ease.  