
    No. 47483.
    Protest 33676-K of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 29 percent of Silvatol I, and 57 percent of Lyofix DEC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.  