
    Before the Second Division,
    December 8, 1938
    No. 40047.
    Protests 373301-G, etc., of John Wanamaker et al. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the atomizers in question are the same as those passed upon in Rice v. United States (T. D. 49373). The claim at 40 percent under paragraph 339 was therefore sustained.  