GUARDIAN LIFE INS. v. BD. OF FINANCE, 533 Pa. 323 (1993)

623 A.2d 814

The GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, Appellant v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE.

Supreme Court of Pennsylvania.Argued April 7, 1993.
Decided April 30, 1993.

Appeal No. 96 M.D. Appeal Dkt. 1992 from Order of Commonwealth Court, 148 Pa. Commw. 430, 611 A.2d 797 (1992), entered September 23, 1992, at No. 1029 C.D. 1988.

William Y. Rodewald, Richard R. Tarantine, for Guardian Life Ins. Co.

Ernest Preate, Jr., John Butchar, for Board of Finance and Revenue.

Before NIX, C.J., and LARSEN, FLAHERTY, ZAPPALA, PAPADAKOS, CAPPY and MONTEMURO, JJ.

ORDER
PER CURIAM:

Order affirmed.

LARSEN, J., dissents.

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