Max Steuer, accused two workers of the New York Society for the Prevention of Cruelty to Children of demanding $50,000 from Rickard in exchange for the girls changing their testimony at trial; however, the district attorney could not find any evidence to corroborate this claim. On May 12, 1923, Rickard promoted the first boxing card at Yankee Stadium. It drew 60,000 spectators (a then-record crowd for a boxing bout in New York state) and made $182,903.26, which was donated to Millicent Hearst's Milk Fund. On September 14, 1923, Rickard promoted his second million dollar gate when around 100,000 people attended the Jack Dempsey vs. Luis Ángel Firpo fight at the Polo Grounds. In September 1924, Rickard promoted the fight between Luis Ángel Firpo and Harry Willis in Jersey City. The fight was attended by 60,000, but the paid attendance was only 48,500. Rickard lost $5,005 on the bout. On March 19, 1925, Rickard was convicted of violating a federal law that prevented the interstate transportation of fight films. He faced jail time, but was instead fined $7,000. In 1926, Rickard promoted the Jack Dempsey–Gene Tunney fight at Sesquicentennial Stadium in Philadelphia. The bout attracted a world record crowd of 135,000 and brought in a record gate of $1.895 million. He also promoted the rematch, now known as The Long Count Fight, which was held on September 22, 1927, at Soldier Field in Chicago. This fight brought in the first $2 million gate ($2.658 million) and was the first of feature a $1 million purse. Rickard reported that between 1924 and 1926 his gate receipts totaled $7.79 million, if which he kept 80% after taxes. Madison Square Garden On May 31, 1923, Rickard filed incorporation papers for the New Madison Square Garden Corporation, a company formed for the purpose of building and operating a new sports arena in New York City. In 1924 he purchased a car barn block on Eighth Avenue between 49th and 50th Streets. He acquired the rights to the name Madison Square Garden, as the building's owners planned on tearing it down and replacing it with an office building. Thomas W. Lamb was selected to design the new building. Destruction of the car barns began on January 9, 1925. The new arena opened on November 28, 1925. The first event was the preliminaries for the annual six-day bicycle race. It hosted its first major event on December