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          Mr. Comey claims that Lumatron was later reinstated and that the            
          reinstatement retroactively validated the purported Inventor’s              
          Agreement between Lumatron and Mr. Comey.                                   
               At trial, Mr. Comey offered a copy of a document he claimed            
          to have filed to effect Lumatron’s reinstatement.  This document            
          was filed with the State of Illinois on October 20, 1992, almost            
          17 years after Lumatron’s dissolution.                                      
               Illinois law provides that an administratively dissolved               
          corporation may be reinstated within 5 years following the date             
          of issuance of the certificate of dissolution.  See 805 Ill.                
          Comp. Stat. Ann. 5/12-45 (2000).  To be reinstated, the dissolved           
          corporation must file an application for reinstatement containing           
          certain information concerning the dissolution.  Id.  It must               
          also pay all back taxes and file all back annual reports.  Id.              
               The document offered by Mr. Comey was not filed within 5               
          years of Lumatron’s dissolution; it was filed almost 17 years               
          after that dissolution.  In addition, the document is an Illinois           
          Form BCA-2.10, Articles of Incorporation, not an Illinois Form              
          BCA-12.45/13.60, Application for Reinstatement of Domestic or               
          Foreign Corporation.  Moreover, the document does not mention               
          either Lumatron’s dissolution or any demand for reinstatement.              
          Finally, there is no evidence that Mr. Comey filed any back                 
          annual reports or paid any back franchise taxes for Lumatron.               
               For all these reasons, we find that the document offered by            
          Mr. Comey evidences Mr. Comey’s incorporation of a new Lumatron             
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