
    No. 49838.
    Protest 107820-K of Samuel Dunkel & Co., Inc. (New York).
   Opinion by

Walker, J.

At the trial it was stipulated that the merchandise and issue involved are the same as those in Dunkel v. United States (13 Cust. Ct. 223, C. D. 899), which record was incorporated herein. In accordance therewith the protest was sustained.  