
    676 A.2d 1193
    ROSETTA OIL, INC., Appellee, v. COMMONWEALTH OF PENNSYLVANIA, Board of Finance and Revenue, Appellant.
    Supreme Court of Pennsylvania.
    June 19, 1996.
   ORDER

PER CURIAM:

The Order and Opinion of the Commonwealth Court is hereby AFFIRMED.

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