
    Before the First Division,
    December 12, 1962
    No. 67262.
    protests 59/2860, etc. (Los Angeles).
    John L. Westland & Son, Inc., a/c Phoenix Hardware Co. et al. v. United States,
   Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Falcon Sales Company and J. J. Murphy & Co. v. United States (47 Cust. Ct. 129, C.D. 2292), the claim of the plaintiffs was sustained.  