
    Before the Third Division,
    February 10, 1955
    No. 58761.
    protest 239341-K (New York).
    Barsamian-Moomjy Co., Inc. v. United States,
   Opinion by

Ekwall, J.

An examination of the record failing to disclose any evidence sufficient to overcome the presumption of correctness attaching to the collector’s action, the protest was overruled.  