
    No. 57763.
    protests 177322-K and 135977-K (Seattle).
    Richardson Tractor & Implement Co. and Geo. S. Bush & Co., Inc., a/c Van Waters & Rogers, Inc. v. United States,
   Opinion by

Rao, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that the subject of United States v. Geo. Wm. Rueff, Inc. (41 C. C. P. A. 95, C. A. D. 535), the claim of the plaintiffs was sustained.  