OPINION AND ORDER DENYING RELIEF
KAESS, District Judge.
This is an action brought by Drs. Stephen K. Kwass, Kenneth R. Lovko, Ronald M. Benson, and their respective wives, for recovery of taxes paid for the year 1965.
During the year 1965 the plaintiff doctors were physicians enrolled in a psychiatric program at the University Hospital of the University of Michigan, Ann Arbor, Michigan.
The issue presented to this court is whether the amount...
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