IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT

ROBERT M. KERR, : No. 13 WAP 2018 : Appellant : Appeal from Order of the : Commonwealth Court entered May 7, : 2018 at No. 158 F.R. 2012, overruling v. : exceptions to the Order of the Board : of Finance and Revenue entered : January 25, 2012 at No. 1107713 and COMMONWEALTH OF PENNSYLVANIA, : directing entry of judgment for the : Commonwealth.

Appellee :

ORDER

PER CURIAM DECIDED: NOVEMBER 21, 2018 AND NOW, this 21st day of November, 2018, the Order of the Commonwealth Court is AFFIRMED.