1 EXHIBIT 8.1 [SIDLEY & AUSTIN LETTERHEAD] January 14, 1997 CLARCOR Inc. 2323 Sixth Street Rockford, IL 61104 Ladies and Gentlemen: We refer to the Agreement and Plan of Merger dated as of September 23, 1996 (the "Merger Agreement") among CLARCOR,...Merger Agreement • January 14th, 1997 • Clarcor Inc • Motor vehicle parts & accessories
