
    Before the Third Division,
    February 21, 1962
    No. 66491.
    James G. Wiley and Pacific Cherry & Fruit Co. v. United States,
    protests 59/3104, etc. (Los Angeles).
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that involved in Dalton Cooper, Inc., et al. v. United States (41 Cust. Ct. 271, C.D. 2051), the claim of the plaintiffs was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2061, supra.  