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Martin Nowak,an accountant,entered into a written contract with Jane Gibson to perform certain tax services for Jane.Shortly thereafter,Jane was assessed additional taxes and she wanted to appeal the assessment.Jane was required to appeal immediately and the workpapers held by Martin were necessary to appeal.Martin refused to furnish Jane with the workpapers unless he was paid a substantially higher fee than was set forth in the contract.Jane reluctantly agreed in order to meet the filing deadline.The contract as revised is:
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