Named after Simon Newcomb - Canadian-American astronomer (1835-1909).
Newcomb is a lunar impact crater that is located in the rugged Montes Taurus mountain range, to the east of the Mare Serenitatis. This crater has a sharp-edged and somewhat irregular rim that appears polygonal more than circular. There are terraces along the inner sides, with some slumping along the northern and western inner edge. (wikipedia entry)
A crater is a circular depression likely created by an impact event. On the Moon they are named after deceased scientists, polar explorers, astronauts or cosmonauts.