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.
CONSOLIDATED RAIL CORPORATION, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee
547 Pa. 453691 A.2d 456
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