
    Before the Third Division,
    August 20,1963
    No, 67939.
    Case-Swayne Co., Inc. v. United States,
    protest 60/20141 (Los Angeles).
   Opinion by

Richardson, J.

In accordance with oral stipulation of counsel that the merchandise is a fruit flavor or ester, a product unfit for beverage use, and, as such, not subject to the internal revenue tax, the claim of the plaintiff was sustained.  