DISSENTING OPINION
Donlon, Judge:The issue here is the same in all significant respects as was the issue before us in American Express Company v. United States, 37 Cust. Ct. 365, Abstract 60242, and other cases, in which I expressed my dissent from the decision of my colleagues.
Fo? the same reasons that were stated in my dissenting opinion in the American Express Company case, supra, I do not concur here. Judgment should be for plaintiff.