Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. ROYAL BANK OF PENNSYLVANIA, Appellant v. COMMONWEALTH OF PENNSYLVANIA, BOARD OF FINANCE AND REVENUE, Appellee. ORDER PER CURIAM: AND NOW, this 25th day of May, 1999, the order of the Commonwealth Court affirming the order of the Board of Finance and Revenue is affirmed. Madame Justice Newman did not participate in the consideration or decision of this case.