Teams negotiate to get back homerun balls

[packs]

I can see it being possible to attempt to tax you but did they actually tax the catcher of the ball? Or any balls before they were sold? Seems like the article is saying it is possible but it's not clear if it was actually followed through on. I can't see theoretical taxes being constitutional.

If your father was a player, do you have to pay taxes when he hands you a jersey to hang up in your room? Does Albert Pujols have to pay taxes on every game used jersey he takes home just in case he sells them?

[mcgwirecom]

I have never heard of anyone being taxed for a ball they caught. Only if you sell it.

[packs]

I don't see how a market value could be determined. It's a one of a kind item. You can't compare it to other one of a kind items. Paintings would be a prime example. You can't determine what one painting will sell for based on the sale of others by the same artist. Each is unique and a value can't be determined until it has been sold. It would not be a commodity with a set or regulated value like say gold.