
    Philip P. and Margaret B. KALODNER, Appellants, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellees.
    Supreme Court of Pennsylvania.
    Jan. 23, 1995.
    Reargument Denied March 23, 1995.
   ORDER

PER CURIAM:

AND NOW, this 23rd day of January, 1995, the Order of the Commonwealth Court is affirmed.

MONTEMURO, J., is sitting by designation.  