[airplaneguy]

you guys are all looking at this all wrong! what he needs to do is figure the estimated value of the ball at $250,000 or whatever and declare it a "gift" I.e. tax deductible contribution to the yankees organization and start his 2011 taxes with the $250,000 "gift" bet the Rat bastards at the IRS would end up owing him money!!

[Fledermaus]

Now that is a great idea.