
    No. 61374.
    protest 304748-K (Los Angeles).
    Frank P. Dow Co., Inc., of L. A. v. United States,
   Opinion by

Lawrence, J.

From a review of the record in this ease, the court found nothing tending in any way to overcome the presumption of correctness attaching to the classification by the collector. The protest was therefore overruled.

(Note: The following protests were decided by a special second division, consisting of Rao, Ford, and Oliver, Judges.)  