(No. 5984

Illinois Bell Telephone Company, A Corporation, Claimant, vs. State of Illinois, Department of Revenue, Respondent.

Opinion filed April 27, 1971.

Robert R.V. Dalenberg, L. Bow Pritchett and Alan N. Baker, Attorneys for Claimant.

William J. Scott, Attorney General; Saul R. Wexler, Assistant Attorney General, for Respondent.

*199Perlin, C.J.