Opinion
April 4, 1997. Reargument Denied May 15, 1997.
Appeal Nos. 126, 127, 128 M.D. Appeal Dockets 1996, from Order of Commonwealth Court Dated July 15, 1996 at Nos. 102 FR 1990; 455 FR 1993; and 93 FR 1994 Affirming Orders of the Board of Finance and Revenue at Docket Nos. R-12,626, R-12,627 and 18,641.
ORDER
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.