514 A.2d 1373

COMMONWEALTH SECURITIES AND INVESTMENTS, INC. (formerly Henry Fisher Co., Inc., d/b/a Henry Fisher Municipals) v. COMMONWEALTH of Pennsylvania, Appellant. C.C. COLLINGS CO., INC. v. COMMONWEALTH of Pennsylvania, Appellant. A.E. MASTEN COMPANY, INC. v. COMMONWEALTH of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.Argued September 16, 1986.
Decided October 1, 1986.

Appeal Nos. 101 and 102 W.D. Appeal Dkt. 1985 from Orders of Commonwealth Court entered October 18, 1985, at Nos. 2125 and 2403 C.D. 1981, Dismissing Exceptions.

Appeal Nos. 103 and 104 W.D. Appeal Dkt. 1985 from Orders of Commonwealth Court entered October 18, 1985, at Nos. 1584 and 1585 C.D. 1982, Dismissing Exceptions.

Page 377

Appeal Nos. 105 and 106 W.D. Appeal Dkt. 1985 from Orders of Commonwealth Court entered October 18, 1985, at Nos. 1027 and 1028 C.D. 1982, Dismissing Exceptions; 88 Pa. Commw. 184, 488 A.2d 1187 (1985).

Michael A. Roman, Deputy Atty. Gen., Harrisburg, for appellant.

Foster S. Goldman, Jr., Robert T. Harper, Berkman, Ruslander, Pohl, Lieber Engel, Pittsburgh, for A.E. Masten Co.

P.J. DiQuinzio, West Chester, Francis Mazzola, Dechert, Price Rhoads, Harrisburg, for C.C. Collings Co.

John D. O’Brien, Pittsburgh, for Commonwealth Securities
Investments, etc.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON, ZAPPALA and PAPADAKOS, JJ.

ORDER
PER CURIAM:

Orders affirmed on the opinion of the Commonwealth Court authored by The Honorable Theodore O. Rogers.

ZAPPALA, J., did not participate in the consideration or decision of this case.

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