
    Before the First Division,
    October 15, 1943
    No. 48873.
    Protest 28405-K of Sprouse Reitz Co., Inc. (Portland, Oreg.).
   Opinion by

Oliver, P. J.

It was stipulated that the banks in question are the same as those the subject of Abstract 48518. The claim at 40 percent under paragraph 339 was therefore sustained.  