
    No. 58679.
    protests 137776-K, etc. (San Francisco).
    The Joseph Abrams Company et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and the issues involved herein are similar in all material respects to the facts and issues in Abstracts 57670 and 57671, the collector was directed to re-reliquidate the entries in accordance with the mandate of this court in its respective original decisions and to refund duties accordingly.  