
    No. 59487.
    protest 254552-K (New York).
    Rabl Co., Ltd. v. United States,
   Opinion by

Johnson, J.

At the trial, the collector’s memorandum was received in evidence and the Government recommended that allowances be made accordingly. The memorandum states that there has been full compliance or waiver of compliance with the pertinent regulations and that, had the evidence been presented during the 90-day period when the protest was before the collector, the claim would have been allowed. On the record presented, the claim of the plaintiff was sustained.  