
    No. 40244.
    Protests 827797-G, etc., of H. Leo Gould, Inc., et al. (New York).
   Opinion by

Keefe, J.

In accordance with stipulation of counsel it was found that the wooden stands are not entireties and the claim at 33⅝ percent under paragraph 412 was sustained. Kwong v. United States (T. D. 49409) followed.  