
    No. 59980.
    G. B. Barham Co. and Frank P. Dow Company, Incorporated v. United States,
    protests 171422-K and 171413-K (Los Angeles).
   Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of beef similar in all material respects to that the subject of Swift & Company et al. v. United States (33 Cust. Ct. 212, C. D. 1655), the claim of the plaintiffs was sustained.  