SETH, Circuit Judge.
The appellees filed a joint federal income tax return for 1959 in which was reported a fee received for professional services rendered in the years 1954 through 1958 together with other 1959 receipts. This fee qualified under the provisions of Section 1301 of the Internal Revenue Code of 1954 to be spread back to prior years. In the return the appellees recomputed the taxes for the spread-back years, and the aggregate of these increases was added...
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