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"They're not small dogs. They've had their fair share of treats, but they'll be getting a few more. Some human food for the special occasion."
Aaron Judge's historic 62nd homerun Tuesday came with a bit of fanfare, which included an eager fan jumping over the railing at Arlington, Texas' Globe Life Field in a vain effort to catch the prized ball. "Sometimes pieces of the tax code can be as hard to understand as the infield fly rule," said then-IRS Commissioner Charles Rossotti. New York Yankees' Aaron Judge watches his record-breaking 62nd home run of the season during the first inning of the second game of a doubleheader in Arlington, Texas, on Oct. 4, 2022.
Aaron Judge interview had Yankees shook: Thought ‘we were going to lose him’
Watch for the ball entering the crowd and you'll see the catch from the dude in the Rangers hat. Judge's 61st home run fell just out of reach for fans as it was retrieved by a member of the Blue Jays’ bullpen in Toronto. The ball was passed along to Judge, who later presented it to his mother, Patty. Yes, but the IRS limits the amount you can deduct each year, based on your income. You can carry forward for five years any non-deductible donation but lose it after that, which may make deducting a multimillion-dollar ball difficult. Pickering advises you to speak with a tax adviser when making a large charitable gift.
I can understand a little exuberance just after catching the ball. I'm sure it's thrilling, no matter what team hit the dinger. On the other hand, if the player touches the ball in foul territory and the glove goes over the foul-line fence then the play is ruled a foul ball . When you move into the out-of-play area by accident, the base runners are awarded a free base. And because of that runner on third, catching this ball in this scenario would lead to the opposing team scoring a run. Sammy Sosa, Mark McGwire and Barry Bonds all hit more than 62 home runs in the National League; Bonds holds the all-time record with 73, hit in 2001.
Examples of Catching the Ball and Falling Over the Fence
I have never caught a foul ball in my life, but I found one when a ball was hit into my row in Camden Yards about 10 years ago. This is an important baseball fan distinction. Those who catch balls deserve cheers. Those who find balls are lucky idiots. That guy needed to be vilified for catching the ball where he did, not lauded for making a good grab. Celebrating with the guy only serves to illustrate the type of unaware fan you are as well.

There have been reports circulating that at least one auction house would pay upward of $2 million for the ball, so perhaps that's a starting point. As for Youmans, he said, "That's a good question, I haven't thought about it," when asked what he would do with the ball moments after securing the piece of history. You might notice in the highlight of the home run that a fan jumps off the ledge here. Yeah, that's not Youmans.
What do the Yankees do in left field?
All he’s done since declining that offer is have one of the best offensive seasons the game has ever seen and become the front-runner for the AL MVP Award. Aaron Judge of the New York Yankees hitting his 62nd home run of the season against the Texas Rangers in Arlington. Judge has now set the American League record for home runs in a single season.
Youmans made the decision to sell the ball with the Goldin Auctions house 'after weeks of a lot of deep conversations' with his wife, sports reporter and Bachelor alum Bri Amaranthus, and his lawyer, Dave Baron. "Look who got the ball!" the announcer can be heard saying from off-screen. "We got a new play toy," he joked.
I'm keeping it and giving it to my kids at home whom I clearly neglected in favor of going to a professional baseball game. Sure, you got front-row seats so you could be near the action and maybe get a foul ball, but that does not give you the right to touch a fair ball that happens upon your section. Even more than those in the outfield, people down the line need to be more aware of the game if they are in one of the foul-ball areas.

More importantly, if you are sitting close to the action, leave the gloves and balls to the actual players. Besides, there are less than 50 foul balls per major-league game. Even if you are in an area where balls are often hit, the chances of you getting one—sorry, the chances of you needing a glove to get one—are statistically insignificant.
And it's safe to say that his owners were probably so happy they brought him. When asking the question “is it a home run if you catch the ball and fall over the fence? ” the answer is that it depends on where the player’s foot was when that player caught the ball. When catching the ball results in the glove falling off and the glove goes over the fence, the ruling is that the player did not make the catch and the play is live. But a gift tax applies to any property given away that is worth $10,000 or more, and a person must pay tax on any profit made on property that is sold. It makes no difference to the IRS whether the item is cash, a piece of jewelry or a record-setting baseball shagged by a bleacher fan.
The comments section of MLB’s Rule 5.06 states that the ball is dead and each runner is awarded a base when a player makes a catch and that player falls into the out-of-play area. According to the IRS, a fan who snags the record-setting ball and returns it to McGwire may be subject to a federal gift tax if the ball is determined to be worth more than $625,000. Thus the tax man would come even if the fan doesn't get any money for the ball."The giver is responsible for paying any applicable tax on any large gift," IRS spokesman Steven Pyrek explained Monday. Three pitches into the second game of a day-night doubleheader, Judge sent Rangers right-hander Jesus Tinoco’s 88 mph slider a Statcast-projected 391 feet to the lower deck -- and into Youmans’ glove. Youmans, soon sandwiched between two Yankees fans, was later escorted through the ballpark by security and asked by WFAA’s Joe Trahan what he’d do with the ball. "In most cases, a fan who simply holds onto a home run ball from a record-setting game or player’s 600th home run typically won’t owe taxes as long as they hold onto the ball," she told FOX Business.
Since the second that play occurred on Saturday, people have been trying to tell me that in the same situation, any of us would do the same thing. Those people should be locked up forever. At the very least, they should never be allowed within 10 rows of the field. Has Drake cursed Messi? Rapper backs Argentina to win the World Cup final against France - after his latest... He added that he moved in with his grandparents at 13, he said, and his grandfather delayed retirement to send him to private school, following which Youmans became the first college graduate in his family.
