The petitioner taxpayer, Thomas Kiddie, M.D., Inc., is a professional medical corporation, that recruited four doctors to help with its operation of a laboratory at a hospital. Thomas Kiddie also joined with another professional medical corporation to form a partnership, and provided a pathological unit for a hospital from Dec. 17, 1971, until Nov. 30, 1972. The partnership provided these medical services to the hospital as of Dec. 1, 1972. In this case, the petitioner taxpayer signed a flat benefit pension plan and retirement trust that improperly excluded the four doctors from participation pursuant to the provisions of the plan. The petitioner claims that employment of these four doctors by the partnership may not be credited to the