Naumes Forwarding Service v. United States

*329Opinion by

In accordance with oral 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.

dissented for the reasons set forth in her dissenting opinion in C.D. 2051, supra.