
    Before the First Division,
    October 25, 1938
    No. 39695.
    Protest 813139-G of C. J. Tower & Sons (Buffalo).
   Opinon by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Laurence, Phillips Lumber Co. v. United States (T. D. 49624) the claim for entry free of the tax under section 601 (c) (6) of the Revenue Act of 1932 was sustained.  