(No. 6963

Hopkins, Sutter, Owen, Mulroy and Davis, Claimant, vs. State of Illinois, Department of Revenue, Respondent.

Opinion filed December 26, 1972.

Hopkins, Sutter, Owen, Mulroy and Davis, Claimant, pro se.

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

Per Curiam.