
    701 A.2d 1360
    William J. and Susan C. SMITH, Appellants, COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.
    Supreme Court of Pennsylvania.
    Nov. 20, 1997.
   ORDER

PER CURIAM:

AND NOW, this 20th day of November, 1997, the Order of the Commonwealth Court is affirmed.  