MANTON, Circuit Judge.
Appellant was the lessee and operator of the Apollo Theatre in New York City, at which a play was produced between June, 1926, and June, 1927. During this time the box office received $51,598 above established prices for the tickets sold. The Commissioner taxed this sum under the provision of section 500 (a) of the Revenue Act of 1926, subdivision 3, 26 USCA § 871 (a) (3), of which provides: "A tax equivalent to 50 per centum of the amount...
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