
    No. 47485.
    Protest 32146-K of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 57 percent of Preparation 6640 Cone, pat., and 41 percent of Albatex POC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.  