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So based on this clause, is money taken in by a theater showing LOTR but not sent to NL part of the gross receipts?
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No.
Unfortunately the original contracts were not appended to the Complaint (grr- here they'd have to be); so unless and until they're filed with the Court we're still in the dark as to the actual contract language.
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The entire plot of The Lord of the Rings could be said to turn on what Sauron didn’t know, and when he didn’t know it.
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