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Baseball Autographs

12 Pages Posted: 17 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law

Abstract

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.

Keywords: baseball, taxation

JEL Classification: H26

Suggested Citation

Newman, Joel S., Baseball Autographs. Tax Notes, Vol. 116, No. 12, 2007; Wake Forest Univ. Legal Studies Paper No. 1084841. Available at SSRN: https://ssrn.com/abstract=1084841

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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