
    429 A.2d 1112
    Sanford R. STAROBIN and Westinghouse Broadcasting Company, Inc., Appellants v. The DEPARTMENT OF REVENUE, Harvey Bartle, III, Attorney General of the Commonwealth of Pennsylvania, and the Commonwealth of Pennsylvania.
    Supreme Court of Pennsylvania.
    Argued Jan. 19, 1981.
    Decided Feb. 27, 1981.
    Reargument Denied May 21, 1981.
    
    Howell C. Mette, Jack M. Stover, Harrisburg, for petitioner.
    William S. Rawls, Harrisburg, for respondent.
    Before O’BRIEN, C. J., and ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.
    
      
       Mr. Justice Wilkinson did not participate in the consideration or decision of this matter. Mr. Justice Larsen would vote to grant.
    
   OPINION OF THE COURT

PER CURIAM:

The appeal is quashed as being untimely filed.  