
    No. 53402.
    protests 147101-K and 147092-K (New York).
    J. & J. Distributing Co. and McKesson & Robbins v. United States,
   Opinion by

Johnson, J.

For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  