
    Before the First Division,
    May 29, 1939
    No. 41439.
    Protests 774909-G, etc., of C. S. Emery & Co. (St. Albans).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Phillips Lumber Co. v. United States (T. D. 49624), holding timber not subject to a tax under section 601 (c) (6), the protests were sustained.  