DISSENTING OPINION
Smith and Barber, Judges:For the reasons stated in the dissenting opinion in United States v. Sheldon & Co., 14 Ct. Cust. Appls. 228, T. D. 41708, concurrently decided, we dissent.
DISSENTING OPINION
Smith and Barber, Judges:For the reasons stated in the dissenting opinion in United States v. Sheldon & Co., 14 Ct. Cust. Appls. 228, T. D. 41708, concurrently decided, we dissent.