Paul L. Caron
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Thursday, July 14, 2011

Miller Beer Offers to Pay Tax Bill of Fan Who Caught Derek Jeter's 3,000th Hit

Miller High Life issued a press release yesterday offering to pay the tax bill of Christian Lopez, the fan who caught Derek Jeter's 3,000th hit.

https://taxprof.typepad.com/taxprof_blog/2011/07/miller-high-life-.html

Celebrity Tax Lore, Tax | Permalink

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Comments

Jake, Lopez's tax situation has no bearing on my personal happiness. I'll recognize a happy ending when the Yankees get knocked out of the playoffs.

Posted by: Matt | Jul 15, 2011 7:26:12 AM

Guy, thanks. My response was to the first poster and I didn't mean to imply the grossed up tax was infinite. I just meant in getting to the final amount, using your example, Miller pays an extra $5,000 to Lopez, then another $1,250 on that income, then another whatever, and so on until you reach the terminal point. That's how it works in my mind anyway, not having the formula :)

Posted by: Matt | Jul 15, 2011 7:23:27 AM

Someone's living the High Life

Posted by: anon | Jul 14, 2011 4:51:13 PM

To all the tax cynics above, for goodness sake could you recognize a happy ending when you see one? God bless the Miller Brewing Company.

Posted by: Jake | Jul 14, 2011 3:59:21 PM

Matt, if Miller's idea is to make sure Lopez has no out-of-pocket cost, it will have to pay a finite gross-up amount. Suppose Lopez's tax rate is 25% and the tax on the loot he got from the Yankees is $20,000. Then Miller pays him $26,667. Lopez then has $20,000 for the tax on the loot and $6,667 for the tax on the $26,667 payment, and he's not out anything.

Posted by: Guy Helvering | Jul 14, 2011 3:27:11 PM

No. Maybe further income, but if so then it seems Miller would be promissing to pay that tax on that, and so on and so on.

Posted by: Matt | Jul 14, 2011 2:07:20 PM

The payment by Miller would likely be taxable to Lopez and not treated as a gift because it would have been made for publicity purposes instead of from a sense of detached and disinterested generosity. Miller would therefore need to pay Lopez a grossed-up amount sufficient to pay taxes not only on the loot he received from the Yankees, but also on the Miller payment itself.

Posted by: Guy Helvering | Jul 14, 2011 1:36:06 PM

He should drink to that!

This shows that angels protect idiots, even if using the strangest resources.

Posted by: Woody | Jul 14, 2011 1:03:10 PM

Quick question: Would this then lead to discharge of indebtedness income?

Posted by: JJG | Jul 14, 2011 12:48:00 PM