C. J. Tower & Sons v. United States 48 Cust. Ct. 359

*360Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of nickel-bearing materials similar in all material respects to those the subject of F. W. Myers & Co., Inc. v. United States (46 Cust. Ct. 90, C.D. 2239), the claim of the plaintiffs was sustained.