
    No. 63442.
    protests 272604-K, etc. (Boston).
    Walker Services & Co. et al. v. United States,
   Opinion by

Richardson, J.

In accordance with oral stipulation of counsel that the merchandise is the same in all material respects as that involved in Dalton Cooper, Inc., et al. v. Unites States (41 Cust. Ct. 271, C.D. 2051), the claim of the plaintiffs was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2051, supra.  