
    No. 645.
    Helvering, Commissioner of Internal Revenue, v. James Q. Newton Trust; and Helvering, Commissioner of Internal Revenue, v. Newton.
    No. 646.
    February 9, 1942.
    
      Mr. Richard M. Davis for respondents.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied. Solicitor General Fahy for petitioner.  