Opinion by
Rao, J.In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in United States v. Robert K. Serbst (48 C.C.P.A. 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.