
    No. 59824.
    Frank P. Dow, Inc., et al. v. United States,
    protests 174504—K, etc. (San Francisco).
   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.  