Norman, Norman C. Nos. 84-238, in equity, in circuit court of appeals for 2d circuit, Norman C. Norman v. Consolidated Edison Company of New York, Inc., Floyd L. Carlisle [chairman of board of trustees] et al., Guy T. Helvering, commissioner of internal revenue, and James J. Hoey, collector of internal revenue for 2d district of New York, on appeal from district court for southern district of New York; brief for Guy T. Helvering and James J. Hoey.