Table of Content
- IRS reversed tax position on baseballs returned to team
- Texas Rangers - Globe Life Park in Arlington
- Chicago Cubs - Wrigley Field
- Rule 7. You Find It, You (Probably) Keep It
- The early winners of MLB’s big-spending offseason
- Giving the ball to the team
- Examples of Catching the Ball and Falling Over the Fence
For one of my favorite examples of an outfielder making a catch while falling over the fence, check out this video of Austin Jackson leaping over the wall to rob Hanley RamÃrez of a home run. This seems pretty straightforward, but let’s see what the official MLB rules have to say about this scenario (and take a look at some great highlights while we’re at it). Judge’s homer Tuesday was an all-time record for the American League and the seventh-most in Major League history.
Powered and implemented byFactSet Digital Solutions. Mutual Fund and ETF data provided byRefinitiv Lipper. This rule is not actually some macho edict to "man up" and use your hands instead of a glove. Bringing a glove is just a matter of simple functionality and probability.
IRS reversed tax position on baseballs returned to team
"They're not small dogs. They've had their fair share of treats, but they'll be getting a few more. Some human food for the special occasion."
To this day, nobody is sure if Bartman really did anything wrong. He certainly didn't do anything any other fan in the crowd wouldn't have done. Yet whenever people think of the 2003 NLCS or the Cubs Curse, it's Bartman who gets blamed, not Dusty Baker's mismanagement or Kyle Farnsworth's relief implosion in Games 6 and 7. Baseball bleachers are a melting pot. There are young fans and old fans.
Texas Rangers - Globe Life Park in Arlington
I am all for silver linings. If a ball comes flying into the stands down the line, or looping into the first row of the upper deck and you catch it, you keep that ball. If you have front-row seats, you have to have a better understanding of the situation when a ball is coming your way.
Youmans made the decision to sell the ball with the Goldin Auctions house 'after weeks of a lot of deep conversations' with his wife, sports reporter and Bachelor alum Bri Amaranthus, and his lawyer, Dave Baron. "Look who got the ball!" the announcer can be heard saying from off-screen. "We got a new play toy," he joked.
Chicago Cubs - Wrigley Field
An adult doesn't need any of that. Most adults should have hands big enough to catch a ball without needing a glove. Sure, a hot smash down the line is probably going to hurt, but the chances of a ball coming your way are too slim to sit at the game with a glove on the entire nine innings.
Do you wear the glove the whole time? Do you just put it on when the ball is coming toward you? Carrying a glove, for an adult, can be a logistical nightmare. That said, if no kid is actively trying to get the ball from you, and you are the fan who grabs it first, you are under no obligation to give it to anyone in the stands.
Here's the fan who caught Judge's 62nd home run
Judge hit his 62nd home run of the season Tuesday night against Rangers pitcher Jesus Tinoco, surpassing Roger Maris for the most home runs in a single season by an American League player. Cory Youmans, a Texas Rangers fan, was helped out by security to keep him and his prize safe. He told reporters he hadn’t "thought about" what he might do with the ball, which could reportedly be worth millions. Memory Lane auctions has already offered $2 million for the ball, Sports Illustrated reported. An IRS spokesperson said that Davidson owed gift tax because he planned to give the ball to McGwire.
"They have plenty of balls, these dogs are spoiled," Howland joked. "I'll keep this one for the story." "In the moment I was like, 'This is way funnier if I give to him,'" Howland said. "So, I handed it to him and he was cool about it, right? He was holding onto it, chewing on it. They're both obsessed with balls to begin with, so one of them was gonna take it." As he was whisked around the stadium by security, Youmans was peppered with questions by reporters.
The comments section of MLB’s Rule 5.06 states that the ball is dead and each runner is awarded a base when a player makes a catch and that player falls into the out-of-play area. According to the IRS, a fan who snags the record-setting ball and returns it to McGwire may be subject to a federal gift tax if the ball is determined to be worth more than $625,000. Thus the tax man would come even if the fan doesn't get any money for the ball."The giver is responsible for paying any applicable tax on any large gift," IRS spokesman Steven Pyrek explained Monday. Three pitches into the second game of a day-night doubleheader, Judge sent Rangers right-hander Jesus Tinoco’s 88 mph slider a Statcast-projected 391 feet to the lower deck -- and into Youmans’ glove. Youmans, soon sandwiched between two Yankees fans, was later escorted through the ballpark by security and asked by WFAA’s Joe Trahan what he’d do with the ball. "In most cases, a fan who simply holds onto a home run ball from a record-setting game or player’s 600th home run typically won’t owe taxes as long as they hold onto the ball," she told FOX Business.
For crying out loud, it's a kid. Let the kid have the ball. "Look! I got a ball doing virtually nothing! I'm the luckiest guy here!" Good, now sit the hell down. Anyone who boos you should be focused on the game. This is a pretty obvious rule that gets violated every night in every park in America.
Cory Youmans may have snagged a six-figure tax bill when he caught Aaron Judge's record-breaking 62nd home run Tuesday night at Globe Life Field in Arlington, Texas. Ken Goldin of Goldin Auctions previews vintage baseball memorabilia up for auction on "Varney & Co." I just detest the people in this story. Yes, more than a month later, I'm still angry about this. These people who didn't give up the ball are the worst. They actually went on the local news in Texas and suggested that Michael Kay of the Yankees' broadcast team owed them an apology.
If the player does not have at least one foot in or over the player area then the catch does not count and the play is ruled a home run or a foul ball . Kids always think they will catch a foul ball. Heck, I used to bring a glove sometimes up to the 700 level of Veterans Stadium in Philadelphia just in case someone hit a moonshot back behind the plate.
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