Case Name: Sanford R. STAROBIN and Westinghouse Broadcasting Company, Inc., Appellants v. The DEPARTMENT OF REVENUE, Harvey Bartle, III, Attorney General of the Commonwealth of Pennsylvania, and the Commonwealth of Pennsylvania
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1981-02-27
Citations: 494 Pa. 103
Docket Number: Appeal No. 51 M.D.1980
Parties: Sanford R. STAROBIN and Westinghouse Broadcasting Company, Inc., Appellants v. The DEPARTMENT OF REVENUE, Harvey Bartle, III, Attorney General of the Commonwealth of Pennsylvania, and the Commonwealth of Pennsylvania.
Judges: Before O’BRIEN, C. J., and ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.
Reporter: Pennsylvania State Reports
Volume: 494
Pages: 103–104

Head Matter:
429 A.2d 1112
Sanford R. STAROBIN and Westinghouse Broadcasting Company, Inc., Appellants v. The DEPARTMENT OF REVENUE, Harvey Bartle, III, Attorney General of the Commonwealth of Pennsylvania, and the Commonwealth of Pennsylvania.
Supreme Court of Pennsylvania.
Argued Jan. 19, 1981.
Decided Feb. 27, 1981.
Reargument Denied May 21, 1981.
Howell C. Mette, Jack M. Stover, Harrisburg, for petitioner.
William S. Rawls, Harrisburg, for respondent.
Before O’BRIEN, C. J., and ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.
Mr. Justice Wilkinson did not participate in the consideration or decision of this matter. Mr. Justice Larsen would vote to grant.

Opinion:
OPINION OF THE COURT
PER CURIAM:
The appeal is quashed as being untimely filed.