Historic Baseballs Are Fan Gold, Murkier for Tax Accountants

Oct. 5, 2022, 3:34 PM UTC

Million-dollar baseballs are raining down on fans like pennies from heaven, and the taxman isn’t far behind.

One of those balls, potentially worth $2 million, fell into a fan’s hands Tuesday night when New York Yankee Aaron Judge broke the American League single-season home run record. Both Yankees and Texas Rangers fans erupted as Judge belted out his 62nd, besting the 61-homer record set by Yankee legend Roger Maris in 1961.

For the lucky fan who caught the ball—identified by a local TV station as Cory Youmans—and anyone else snagging a record-setting ball this season, the Internal Revenue Service’s ...

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