*667OPINION.
Lansdon:The amount of $5,000 received on account of the lease of business premises was income to the petitioner for the year 1920. Appeal of Consolidated Asphalt Co., 1 B. T. A. 79; Appeal of Boston American League Baseball Club, 3 B. T. A. 149.
Judgment will be entered after W days' notice, under Rule 50.