
    No. 55013.
    Empire Liquor Corp. and McKesson & Robbins, Inc. v. United States,
    protests 120105-K and 128914-K (New York).
   Opinion by

Johnson, J.

For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  