
    (No. 75-CC-5
    Claude J. Flynn, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed February 5, 1975.
    
    Kleinman, Cornfield, & Feldman, Attorney for Claimant.
    William J. Scott, Attorney General; Martin A. Soll, Assistant Attorney General, for Respondent.
   Per Curiam.  