Citation Codes Equivalent Citations citation codes Advocates Howell C. Mette, Jack M. Stover, Harrisburg, for William S. Rawls, Harrisburg, for See more information ... Smart Summary Please sign up to generate summary. Sanford R. STAROBIN and Westinghouse Broadcasting Company, Inc., Appellants v. The DEPARTMENT OF REVENUE, Har OPINION OF THE COURT PER CURIAM: The appeal is quashed as being untimely filed.