TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Saturday, January 26, 2008

Newman on Baseball Autographs and the Tax Law

Joel S. Newman (Wake Forest) has posted Baseball Autographs, 116 Tax Notes 1078 (2007), on SSRN.  Here is the 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.

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