
    (No. 75-CC-1189
    Morgan Oil Company, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed June 16, 1975.
    
    Morgan Oil Company, Claimant, pro se.
    William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.
   Per Curiam.  