It is an issue with a tilted die. But first time I've seen this on both sides. But keep in mind the 1973 cents were struck with a lot more pressure that year. Remember that the previous 1968-1972 cents had a lot of Machine Doubling those years. When you look at the 1973 cents, you will note the rim is a lot taller on them compared with other years. So this maybe the issue for the tilted die look on both obverse and reverse? The strike may have created a double fin on the coin, but was flattened down possibly when they were put into rolls thus flattening the rim on this coin. Not a premium for the coin. The fins that are still there create a lot more interest. They would look like this:





Very strong Rim Fin.






Very strong Rim Fin.






















