It was right after the discovery of the neutron in 1932, the strong similarity between the proton and the neutron led nuclear physicists to interpret both particles as two states of the same particle! The masses of the proton and the neutron are nearly equal. There is a small difference but this was put down to the different electromagnetic interaction of the two particles. Thus the two particle's masses, to a good approximation, were taken to be equal with respect to the strong interaction.
The variable which distinguishes between the proton and the neutron only takes on two states - just like the spin of certain particles! This led to describing the situation by the same maths as that which describes the quantum mechanics of spin 1/2 particles!
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