
    (No. 6183
    Dale P. Rufus, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed August 30, 1971.
    
    Dale P. Rufus, Claimant, pro se.
    William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.
   Perlin, C.J.  