
    No. 63766.
    protests 58/13423, etc. (New York).
    Empire Liquor Corp. et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the-merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the-claim of the plaintiffs was sustained.  