COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James Q. NEWTON, Jr., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. JAMES Q. NEWTON TRUST, Respondent. Nos. 2267, 2268.Circuit Court of Appeals, Tenth Circuit. July 24, 1941. On Petitions to Review the Decisions of the United States Board of Tax Appeals. Arthur A. Armstrong, Sp. Asst. to the Atty. […]