
    No. 47738.
    Protest 948927-G of Wing Duck & Co. (San Francisco).
   Opinion by

Ekwall, J.

It was stipulated that the merchandise in question is in all material respects the same as that the subject of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446). The claim that certain of the merchandise is not subject to the internal revenue tax was sustained.  