PER CURIAM.
Upon consideration of the appellants' response to the Court's order of December 29, 2004, the Court has concluded that the order on appeal is not a final order. Specifically, because the lower tribunal reserved jurisdiction to determine the amount of interest due on the tax refund, judicial labor with regard to that non-collateral issue remains, and the order is consequently nonfinal. See generally S.L.T. Warehouse Co. v. Webb,
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