757 A.2d 360 (2000)
PHILADELPHIA GAS WORKS to the Use of the CITY OF PHILADELPHIA, Appellant,
PHILADELPHIA GAS WORKS to the Use of the CITY OF PHILADELPHIA, Appellant,
v.
COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.
Supreme Court of Pennsylvania.
August 22, 2000.*361 ORDER
PER CURIAM:
AND NOW, this 22 nd day of August, 2000, the order of the Commonwealth Court is hereby affirmed.