
    Before the Second Division,
    July 5, 1940
    No. 44086.
    Protest 30461-K of Greenberg & Josefsberg (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Borgfeldt v. United States (T. D. 48585) the claim at 33¡4 percent under paragraph 412 was sustained.  