
    Before the Second Division,
    December 27, 1961
    No. 66313.
    John L. Westland & Son, Inc., and Bert Scheuer, Inc. v. United States,
    protests 59/21867-S and 59/34152 (San Francisco).
   Opinion by

Lawrence J.

In accordance with stipulation of counsel that the merchandise and issues herein are similar in all material respects to those the subject of United States v. Schmidt Pritchard & Co. et al. (47 C.C.P.A. 152, C.A.D. 750), the claim of the plaintiffs was sustained.  