Court of Appeals for the Third Circuit June 5, 1968, Nos. 16826-16828 (Johnson v. Bingler)

OPINION OF THE COURT

WEINER, District Judge.

Before us on this appeal are three taxpayers1 who, while employees of the Westinghouse Electric Corporation, were participants in the Westinghouse Bettis Fellowship and Doctoral Program through which each received a stipendiary grant and leave of absence from his employer in order to research, write, and defend his Ph.D.