
    No. 49213.
    Protest 102627-K of Schenley Import Corp. (New York).
   Opinion by

Keefe, J.

At the trial the collector’s memorandum was admitted in evidence by the court and it was stipulated between counsel that the facts contained therein are true. It was recommended by counsel on behalf of the Government that the claim for shortage be allowed in accordance with the collector's memorandum. On the record presented the court directed the collector to reliquidate the entry and make refund accordingly.  