Citation Codes Equivalent Citations citation codes Attorney(S) W. Reid Lowe, Ronald D. Morelli, Meyer, Unkovic Scott, Pittsburgh, for Paul S. Roeder, Deputy , Harrisburg, for See more information ... Smart Summary Please sign up to generate summary. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. FIVE-R EXCAVATING, INC., Appellant at 111. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE v. J R EQUIPMENT RENTAL CO., INC., Appellant at 112 OPINION PER CURIAM: Orders affirmed.