
    No. 46398.
    Protests 43009-K of Wo Kee & Co. (San Francisco).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that the merchandise in question is the same as that passed upon in Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) it was held that the Internal Revenue tax is not applicable. That claim was therefore sustained.  