
    Before the Second Division,
    March 17, 1941
    No. 45542.
    Protest 38939-K of Noni G. Bose (Philadelphia).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel and on the authority of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) the protest was sustained.  