
    623 A.2d 322
    EXECUTIVE LIFE INSURANCE COMPANY, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE.
    Supreme Court of Pennsylvania.
    Argued April 7, 1993.
    Decided April 30, 1993.
    William Y. Rodewald, Pittsburgh, Richard R. Tarantine, Pittsburgh, for appellant.
    John Butchar, for appellee.
   ORDER

PER CURIAM:

Order affirmed.

Messrs. Justice Larsen and Flaherty dissent.  