HASTIE, Circuit Judge.
The matter in dispute here is the computation by a husband and wife of their tax due under Section 107(a) of the 1939 Internal Revenue Code, 53 Stat. 862, 878, as amended, 56 Stat. 798, 837, 26 U.S. C.A. § 107(a), on long-term compensation earned by the husband. The Tax Court agreed with the taxpayers.
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