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          Corporation rather than the reinstatement of the old Lumatron               
          Corporation.  We therefore conclude that the Lumatron                       
          Corporation, which purportedly acquired Mr. Comey’s portfolio in            
          1978, was never reinstated.  We therefore also conclude that even           
          if Mr. Comey had attempted to transfer his portfolio to Lumatron            
          in 1978, via the purported Inventor’s Agreement, Lumatron would             
          have lacked legal capacity, and the transfer would have been                
          ineffective under Illinois law.                                             
               Equally importantly, the record as a whole establishes that            
          Mr. Comey, and not Lumatron or Landtrak, was the beneficial owner           
          of the securities in Mr. Comey’s portfolio, at least until those            
          securities were reregistered in Landtrak’s name in mid-1992.                
               Although Mr. Comey claims that he transferred his portfolio            
          to Lumatron in 1978 and sold his Lumatron stock to Landtrak in              
          1987 or 1988, he also admitted at trial that until mid-1992:                
          (1) The stock in the portfolio was registered in Mr. Comey’s                
          name, (2) the dividend checks were payable to Mr. Comey, (3) Mr.            
          Comey personally cashed the dividend checks, and (4) the cash was           
          placed in a bank account in Mr. Comey’s name, not in a corporate            
          account.  Mr. Comey therefore had dominion and control of both              
          the securities in his portfolio and the income generated by those           
          securities, during the years in issue.                                      
               Mr. Comey claims that Lumatron and Landtrak used the                   
          dividends, interest, and capital gains generated by his portfolio           
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