
    Before the Second Division,
    August 30, 1961
    No. 66009.
    Gellman Brothers v. United States,
    protest 60/31166 (Minneapolis).
   Opinion by

Ford, J.

At the trial, it was stipulated that the merchandise was liquidated on April 22, 1960, and reliquidated on October 19, 1960, more than 60 days after liquidation. The reliquidation was, therefore, void, and the claim of the plaintiff was sustained.  