OPINION BY Judge BROBSON.
Pursuant to Pa. R.A.P. 1571(i), Theodore J. and Sue L. DelGaizo (Mr. and Mrs. DelGaizo) and Frederick W. and Joan R. Vosbury (Mr. and Mrs. Vosbury), collectively referred to as "Taxpayers," have filed exceptions to this Court's November 18, 2010 decision in DelGaizo v. Commonwealth,
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