
    No. 54571.
    protests 151634-K, etc. (New York).
    Calco Chemical Division—American Cyanamid Company et al. v. United States,
   Opinion by

Johnson, J.

In view of the agreed statement of facts establishing that it was necessary to split the drums open by means of a pneumatic hammer or similar tool in order to remove their contents, and that the drums were incapable of further use as containers, the claim of the plaintiffs was sustained. Wm. A. Foster & Co. v. United States (68 Treas. Dec. 384, T. D. 47922) followed.  