
    (No. 75-CC-248
    Lincoln Transfer Company, Inc., Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed November 6, 1974.
    
    Lincoln Transfer Company, Inc., Claimant pro se.
    
      William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.
   Per Curiam.  