United States Customs Court March 9, 1949, No. 7682; Entry No. 731067 (Gimbel Bros. v. United States)

Mollison, Judge:

This appeal for reappraisement has been subr mitted for decision upon the following stipulation of counsel for the parties hereto:

IT IS HEREBY STIPULATED AND AGREED, subject to the approval of the Court, that the issue in the appeal for reappraisement listed above is the same in all material respects as the issues decided in C. J. Tower & Sons v. United States, R. D.