
    No. 47490.
    Protest 16863-K of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 34 percent of Ultravon WC pat., and 51 percent of Sapamine FLC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.  