
    No. 644.
    Helvering, Commissioner of Internal Revenue, v. Cement Investors, Inc.; Helvering, Commissioner of Internal Revenue, v. James Q. Newton Trust; and Helvering, Commissioner of Internal Revenue, v. Newton.
    No. 645.
    No. 646.
    March 9, 1942.
    
      Solicitor General' Fahy for petitioner. Messrs. John L. J. Hart and James B. Grant for respondent in No. 644. Mr. Richard M. Davis for respondents in Nos. 645 and 646.
   The petitions for rehearing are granted. The orders denying certiorari, ante, pp. 802-803, are vacated, and the petitions for writs of certiorari to the Circuit Court of Appeals for the Tenth Circuit are granted.  