111 F.3d 128
William D. Williardv.Commonwealth of Pennsylvania, Eileen H. McNulty, Secretaryof Pennsylvania Department of Revenue, Gerard J.Sallavanti, Director of PennsylvaniaDepartment of Revenue
NO. 96-1602
United States Court of Appeals,Third Circuit.
Mar 31, 1997

Appeal From:  E.D.Pa. ,No.94cv04309 ,
Troutman, J.


1
Affirmed.

