
    (No. 5757
    International Business Machines Corporation, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed May 11, 1971.
    
    International Business Machines Corporation, Claimant, pro se.
    William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.
   Perlin, C.J.  