
    CONSOLIDATED RAIL CORPORATION, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.
    Supreme Court of Pennsylvania.
    April 4, 1997.
    Reargument Denied May 15, 1997.
   ORDER

PER CURIAM:

AND NOW, this 4th day of April, 1997, the order of the Commonwealth Court is affirmed.

ZAPPALA, J., would affirm on the basis of the lower court opinion.  