
    384 A.2d 240
    COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. FIVE-R EXCAVATING, INC., Appellant at 111. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. J & R EQUIPMENT RENTAL CO., INC., Appellant at 112.
    Supreme Court of Pennsylvania.
    Argued March 6, 1978.
    Decided April 7, 1978.
    W. Reid Lowe, Ronald D. Morelli, Meyer, Unkovic & Scott, Pittsburgh, for appellants.
    Paul S. Roeder, Deputy Atty. Gen., Harrisburg, for appellee.
    Before EAGEN, C. J., and O’BRIEN, ROBERTS, POMEROY, NIX, MANDERINO and LARSEN, JJ.
   OPINION

PER CURIAM:

Orders affirmed.  