
    No. 59431.
    protests 131822-K, etc. (New York).
    Comex Wine & Spirits Co. et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Austin Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  