
    
      Opinion issued November 20, 1975
    
    INTERNATIONAL BUSINESS MACHINES CORPORATION vs. SINKING FUND COMMISSION
    (No. D-1013)
   PER CURIAM:

The foregoing claim is disallowed for the reasons set forth in the Opinion of this Court heretofore filed in deciding the claims of Airkem Sales and Services, et al v. Department of Mental Health, 8 Ct. Cl. 180, the factual situations and the law applicable thereto being the same as that involved in the foregoing decision of this Court.

Claim disallowed.  