United States Customs Court July 1, 1946, No. 51138 (Protest 47446-K of Samuel Shapiro & Co.)

Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein'agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.