Cutler, Nathan P. jr. Nos. 4177, 4184, in circuit court of appeals for 1st circuit, Newton Trust Company, trustee [for Nathan P. Cutler, jr.] et al., v. commissioner of internal revenue; commissioner of internal revenue v. Newton Trust Company, trustee [for Nathan P. Cutler, jr.] et al., on petitions for review of decisions of Tax Court; brief for commissioner.

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