
    Before the Third Division,
    September 14, 1959
    No. 63333.
    protests 242248-K, etc. (New York).
    Murbas Trading Co. v. United States,
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that involved in Dalton Cooper, Inc., et al. v. United States (41 Cust. Ct. 271, C.D. 2051), the claim of the plaintiff was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2051, supra.  