111 F.3d 128
William D. Williard
v.
Commonwealth of Pennsylvania, Eileen H. McNulty, Secretary
of Pennsylvania Department of Revenue, Gerard J.
Sallavanti, Director of Pennsylvania
Department of Revenue
NO. 96-1602
United States Court of Appeals,
Third Circuit.
Mar 31, 1997
Appeal From: E.D.Pa. ,No.94cv04309 ,
Troutman, J.
Affirmed.