Case Name: COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. FIVE-R EXCAVATING, INC., Appellant at 111; COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. J & R EQUIPMENT RENTAL CO., INC., Appellant at 112
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1978-04-07
Citations: 477 Pa. 442
Docket Number: Appeals Nos. 111 and 112
Parties: COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. FIVE-R EXCAVATING, INC., Appellant at 111. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. J & R EQUIPMENT RENTAL CO., INC., Appellant at 112.
Judges: Before EAGEN, C. J., and O’BRIEN, ROBERTS, POMEROY, NIX, MANDERINO and LARSEN, JJ.
Reporter: Pennsylvania State Reports
Volume: 477
Pages: 442–442

Head Matter:
384 A.2d 240
COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. FIVE-R EXCAVATING, INC., Appellant at 111. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. J & R EQUIPMENT RENTAL CO., INC., Appellant at 112.
Supreme Court of Pennsylvania.
Argued March 6, 1978.
Decided April 7, 1978.
W. Reid Lowe, Ronald D. Morelli, Meyer, Unkovic & Scott, Pittsburgh, for appellants.
Paul S. Roeder, Deputy Atty. Gen., Harrisburg, for appellee.
Before EAGEN, C. J., and O’BRIEN, ROBERTS, POMEROY, NIX, MANDERINO and LARSEN, JJ.

Opinion:
OPINION
PER CURIAM:
Orders affirmed.