United States Customs Court November 25, 1947, No. 7455; Entry No. 738092 (Penson v. United States)

Tilsqn, Judge:

In submitting the appeal listed above counsel for the respective parties have agreed that the issues are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.