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

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.