Joel S. Newman
Wake Forest University - School of Law
Tax Notes, Vol. 116, No. 12, 2007
Wake Forest Univ. Legal Studies Paper No. 1084841
The story of the major league baseball players who allegedly failed to report income from the sale of their autographs to the IRS. Players include Duke Snider, Willie McCovey, Darryl Strawberry, Mickey Mantle, Pete Rose, Barry Bonds, and most of the 1994 New York Mets. Joe DiMaggio was apparently meticulous about reporting autograph income, but not so careful about reporting income from other celebrity perks. The article addresses who earned how much income, who got caught, and what happened to them. It concludes with some speculation about the relevance of celebrity status to tax law enforcement.
Number of Pages in PDF File: 12
Keywords: baseball, taxation
JEL Classification: H26Accepted Paper Series
Date posted: January 17, 2008
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