
    (No. 5984
    Illinois Bell Telephone Company, A Corporation, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed April 27, 1971.
    
    Robert R.V. Dalenberg, L. Bow Pritchett and Alan N. Baker, Attorneys for Claimant.
    William J. Scott, Attorney General; Saul R. Wexler, Assistant Attorney General, for Respondent.
   Perlin, C.J.  