
    No. 46795.
    Protest 68184-K of L. Oppleman, Inc. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel that the machines in question are the same in all material respects as those the subject of Oppleman v. United States (2 Cust. Ct. 79, C. D. 91) the claim at 25 percent under paragraph 372 was sustained.  