SPARKS, Circuit Judge.
This appeal presents the question whether items of $5,000 were properly included in the gross income of the taxpayer for the years 1936 and 1937. The items in question were never in its possession of control but were paid directly by the tenant of its theatre to its principal stockholder under the provisions of an agreement whereby that stockholder assigned all her interest in a lease on the theatre. In its returns for each year the amounts...
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