
    No. 52468.
    protest 114175-K (Buffalo).
    C. J. Tower & Sons v. United States,
   Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free'entry was sustained.  