When a man looks and sees a building that seems beyond his wildest dream of ever acquiring it, and he has reasons that he does not share with anyone but his mother, — she is the only one he takes into his confidence; and she despairs because she knows that he could never achieve ownership of that building, — it’s too big, too far beyond her dreams, or even ambition; but he loves her and he shares only with her what he is doing, and he sees a sign implying that he does own it, — well, as he looks at it he could not read the sign and not inwardly repeat it. So inwardly he is saying, “It is my building,” as he reads his own name on that building. And day after day, as he goes by, he “reads” his own name on the building, which implies that he has it. And then, out of the “blue,” two years later they fail, and a stranger comes in and offers to put the money up to buy it. He has no collateral, but that day he was owner of the building. He then conducted the most fantastically marvelous, successful business in that firm for many, many years; and then an offer came that offered him many, many times more than he paid for it. He paid $50,000 for it of another person’s money and sold it without any capital gain for $840,000. There was no capital gain.917 ¶7