Protest 84631-K of Ciba Co. , 9 Cust. Ct. 399 ( 1942 )

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 34 percent of Ultravon WC pat., and 51 percent of Sapamine FLC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.