
    No. 59977.
    F. C. Mackay et al. v. United States,
    protests 151167-K, etc. (Pembina).
   Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of beef similar in all material respects to that the subject of Swift & Company et al. v. United States (33 Cust. Ct. 212, C. D. 1655), the claim of the plaintiffs was sustained.  