ALDRICH, Circuit Judge.
This is a petition to review a determination of income tax deficiency by the Tax Court. Petitioners, hereafter taxpayers, are scientists who received during the tax years payments from a non-profit organization, The Institute for Muscle Research, Inc., hereafter Institute. Throughout the periods in question taxpayers were engaged in research at the Institute's laboratory in Woods Hole, Massachusetts. They were paid, monthly, what the Institute...
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