According to articles published this week, it appears as if Matt Murphy, the fan who caught Barry Bonds’ record breaking 756^th home run ball, will sell it via auction. The official AP article states: “The 21-year-old New York man said Tuesday he had no choice but to sell the ball — several people told him he would be taxed on the souvenir just for holding on to it.”

Is Matt just using this as an excuse to sell the ball? Or is he just misinformed? Several people told him he would be taxed? Who are these “several people”? Mikey the butcher? His uncle’s girlfriend’s sister’s best friend?

There is nothing in the tax law governing souvenir baseballs. There has never been any official IRS statement regarding the tax treatment of this home run ball.

We must understand the difference between valuation and realization. The home run ball is valued at $500,000, but no cash has been realized yet. Tax is triggered upon realization and is calculated on the cash or consideration received minus the cost basis of the item sold.

Let’s say a major league baseball costs $5. Before each major league game, a public announcement states “You may keep all balls and bats thrown or hit into the crowd.” So it looks like this is a unilateral transfer, which is a fancy term for a gift. So when you catch a foul ball, major league baseball is giving you a $5 gift. When a gift transaction occurs, the receiver never pays a tax and for tax purposes, the receiver’s cost basis is the cost basis upon transfer. So, if one sells a major league foul ball for $100, they are responsible for paying taxes on $95 ($100-$5).

When the ball left Mike Bacsik’s hand, it cost and was worth $5. When it made its way to the stands, it was worth $500,000, appreciating 100,000 times its value in 2 seconds. What Matt Murphy has is a gift from major league baseball, costing $5 but valued at $500,000. If Matt sells for that amount, he should have to pay taxes on $499,995. But if he keeps it, he shouldn’t have to pay a dime in taxes. Just like you don’t pay capital gains taxes on stock unless you sell it, you shouldn’t have to pay it on a baseball.

Guest Contributor: Jim Taxman Metaxas

Madden 2008 is a bit of an enigma. In the last few years, on the new systems, Madden has been a sub par football game. This is typical for sports games on a new system as it takes game developers a few years to revamp the game engine, as well as improve graphics and features. The third year is typically the year when progress starts to be made. Take the PS2 versions, for example, in 2002 and 2003 the game redefined the way football games look but they didn't play that well, in 2004 the game took on a life of its own, and by year four in 2005, Madden reached its pinnacle. That lines the 360 version up for 2009 as the pinnacle of its success on the new systems.

Madden 2008, however, is a serious step in the right direction. This year, Madden has perfected the game play, improved already stellar animations, and added the features and options we have come to expect from the Madden franchise. If by next year, EA Sports can improve the presentation, get rid of the god awful radio announcer, and add some innovation to franchise mode, the game will reach a level never before seen.

That being said, here is a break down of this years game.

Graphics:

Madden has never really been known for its graphics and animation, but this year that is starting to change. Animations are now much more natural, as players will reach for balls and drag their feet on the sideline. EA Sports uses what it calls a "branching" system. Essentially, this allows the movements to transfer from one to another seamlessly. In 60 frames per second, the game runs beautifully, but since everything is so smooth, the occasional jump in animation between say, standing and falling, seems very out of place. All in all the graphics are very good, next year EA Sports needs to add some more presentation elements.

Sound:

The radio announcer sucks. It sounded like a good idea, but really he is just annoying and makes the game feel outdated (think Joe Montana Sports Talk Football), there is no reason why the biggest selling sports game of all time shouldn't have real announcers. The hits and the players yelling make the on field experience great, but the crowd is just "ok".

Gameplay:

Extremely fun and fast. The game plays with a ferocity that Madden hasn't seen in years. The hits, running, and catches are truly fun to accomplish, and the realism is outstanding. It is one of the few games where neither the defense or the offense dominates. Some games are commanded by defense, while others are controlled by electric offensive players.

The new superstar abilities is well implemented and really gives stars individuality on the field. If you try to tackle Lindell White high, forget about it. For big backs, you need to hit them low utilizing the new Hit-Stick 2.0. It is these little idiosyncrasies that really make the game shine. The gameplay is tight, but it does feel a little tired, as the plays have been the same for years now.

Features:

Franchise mode has some added options, most specifically the ability to relocate your team. Superstar mode has playable camera angles, but during the season there is not much to do other than play games, practice, and bitch to your agent. Its fun, but its not a fulfilling experience as you only get to play the plays with your player, so you don't development an emotional connection to your team.

Overall:

Madden plays great, looks good, and sounds horrible. In all, it is a good game, but there are times where I feel like I'm left wanting more. This years game is shaping up to be the penultimate game, with a little tweaking, next years will reign supreme.

8 K's out of 10. A Brett Myers.

KKKKKKKK

In honor of the release of Madden, we decided to do a Top 10 Sports Video Games of All-time list. This is not one of those lists that names a whole series; we single out individual games. We are not too nostalgic about certain games just because they are old. Therefore, RBI Baseball on the NES does not beat out MVP 2005 on PS2 just because it was new or really cool at the time. MVP, is a better game in every way, shape, and form. That is not to say that we don’t take into account “pioneering games”, because we will give credit where credit is due- Tecmo Bowl, for instance, made our list. But, for the most part, the newer games are better all-around games, and old games only made this list, when they were truly GREAT games.

So without further ado.

Honorable Mention:

NHL ’98, Madden ’94, Madden ’98, NCAA Football 2003, MVP Baseball 2004, RBI Baseball, College Hoops 2K7, NBA 2K2, NBA Jam, Fifa ’95, International Superstar Soccer

10) High Heat 2004, PS2

High Heat, was the most realistic baseball game at the time, and it still might be. Produced by the now defunct 3DO, High Heat was not well marketed and lacked any visual or substantial flare, but it did have killer realistic game play. Any fan of the game, uses it as a benchmark to measure other baseball games against in terms of realism and fun.

9) WWF Warzone, N64

Warzone was the defining game of the wrestling surge in the late nineties and early 2000’s. It was the first game to use hi-res, 3D graphics and incorporate such extravagant entrances. While others argue that THQ’s Wrestlemania was better, fact is, that any male with a Playstation or N64 had Warzone, and played it endlessly with friends.

8) NFL 2K5, Xbox

I come from the school of thought that believes there can be two good football games on the market. Most people fall into the Madden fan boy, or 2K fan boy category, but in reality, each game, especially in 2005, was very good. 2K5 really took football graphics and animation to a new level, while that year, Madden took gameplay to its highest level. 2K5 sparked so much interest in 2005 with its $19.99 price tag, that for the first time, Madden seemed to be genuinely challenged, prompting EA to buy the NFL license.

7) NBA 2K, Dreamcast

How did a Dreamcast game make this list? Well, this was the first basketball game that truly had both style and substance. Granted, the menus were clumsy, and the game was full of glitches, but what it lacked in refinement, it made up for in game play. The controls and animation were spot on, the crowds reacted realistically, and players actually looked like their real life counterparts. The 2K series still remains today, and continues to be the most realistic basketball series around.

6) Tiger Woods ’04, PS2

Golf games had always been kind of bland and hard to play. This was the first game that truly made you feel like you had control of your swing, along with a boatload of graphics and options. One of the most addicting games ever, Tiger Woods transcended biased boundaries and brought all fans, male and female, young and old, white and black to the PS2 or Xbox for this great game.

5) NHL ’96, Sega

Technically, the best hockey game of all-time. This game brought back all that was good from NHL ’94, (after ’95 was a departure from the series, that I actually liked) and improved upon it. Both ’94 and ’95 had glitches, but ’96 fixed these and was released right at the height of hockey’s popularity surge, which has since declined. Everyone forgets, but from 1993-2000 NHL was the game to play, not Madden. It wasn’t until NHL took a down turn in the early millennium that Madden became THE sports game to have. NHL ’96 was the most technically sound version of NHL.

4) Super Tecmo Bowl, NES

I’m going to be honest with you here, I don’t like this game. I think it was so new and fun to play at the time, that people became addicted to it. It was not however, that technically sound, or that much fun to play after playing newer football games. That being said, it is a game that many people think is the best sports game ever, therefore it deserves to be on the list.

3) Madden ’05, PS2

The best football game ever. This was the year Madden added defensive playmaker to offset the previous season’s offensive playmaker. It was extremely balanced, as both offenses and defenses could excel. Along with that it had decent graphics and a great franchise mode. This was a great year for football, as NFL 2K5 pushed Madden to bring it’s A game. 2K released their game weeks early and at a cheaper price tag, in an effort to win over Madden fans. All they really did was make most people buy two games, because both were so good. We are going to hail 2005 as the year of the football videogame.

2) MVP Baseball 2005, Xbox

Bar none, the best baseball game ever made. Here is why. In 2004, EA Sports released the most intuitive game to date, with realistic hitting mechanics, a power pitching meter, and a deep dynasty. It became the benchmark for all baseball games going forward. Its problem? There was a glitch that added extra topspin to balls hit by left handers, making it almost impossible to hit a home run with a lefty. In essence, ruining the game. Now, many people enjoyed this game for months, simply because the rest of the game was so good. All that 2005 had to do was fix this glitch, add new rosters, an intuitive batters eye feature, tighten up the gameplay, and add to dynasty mode, to give them the best baseball game ever made. For the only time, MVP 2004 and 2005, made it feel like you were actually hitting the ball.

1) NHL ’94, Sega

This was the most fun sports game to play of all-time. Sure, it had the deke move where you could score every time, prompting most friends outlawed that move, but this game was the game to play by yourself or with others. There is not a person out there who didn’t own this game and play it for hours on end. Simple controls, fast action, quick games that made you want to play more, all the teams, all the players, and blue ice. The best.

The first two reviews are out for Madden 2008, and so far, so good!



Yahoo Games- 5/5
"Right. Because with Madden 08, EA Sports finally got it right. Players move how you want them to move, teams mimic their real-life tendencies, the view from the gridiron is gorgeous, and playing with a friends is simply addicting. While the game does have some minor hiccups, Madden 08 is without a doubt the best football game to be released in several years and is a must-have for any red-blooded football fan."

1up- 9/10
"Vision and Precision Passing, Superstar mode -- the last two big features coming out of this series can best be described as "great in theory, poor in execution." Thankfully, that's not the case this season as 08 introduces something much simpler yet way more effective. The new "weapons" feature has a two-pronged effect. First, these onfield icons make it supereasy to identify a team's key players and their strengths. And more importantly, these classifications bring some much-needed variety to each position. So running the pigskin with elusive Saints running back Reggie Bush feels way different than using Chiefs power back Larry Johnson. The game even takes into account which NFL players show some smarts on the gridiron. Brainiacs like the Colts' Peyton Manning and the Ravens' Ed Reed (who receive the lightbulb icon) can eventually fill up that lightbulb and read the defensive or offensive play, which will appear on the field as a diagram. Now that's what we call innovation."

These are Xbox 360 reviews, the PS3 reviews are slightly lower since it is only 30 frames per second. The 360 outputs 60 frames per second. See if you can see the difference.



Either way, Madden 2008 looks to bring the series back to the old days. The last two years Madden has been hampered by a lack of features and sluggish play on the new systems. Typically, it takes companies until the third year on a system to get it right. This is the third year for Madden on 360, and it looks like EA Sports has finally combined the features with the next gen capabilities.

Look for our full review Tuesday.

Now, the refs will have the best possible view of the play. Ya know, the view we have been getting at home for 3 years. NFL Replay's will finally be in HD for the officials to get a better view of the play. They will use a 26" screen as opposed to a 20'' screen, and they will now be able to stand closer to the screen.

The league is saying that this will enhance the referee's ability to more accurately and quickly determine the correct call. Specifically, replay will help with complete catch calls, as they will be able to see blades of grass between a player's foot and the sideline.

This should not have too much of an impact on calls. Few calls would be different due to a clearer image. Most calls are motion based, but for those calls that do require a closer look at a player's foot, this should help.

In other technology news, ESPN will be redoing ESPN 360. The online video player is confusing for users, as a lot of people were not even sure if they had access to it. The network will now focus on more live programming. We are not too confident in this and will reserve judgment until we see the final product.

According to Philadelphia Sports Radio 950's Jamie Yannacone, other officials could be implicated in the Donaghy gambling case.

Speaking on the condition of anonymity, a former NBA player told Yannacone that if Donaghy talks "double-digit numbers of referees and at least one player could be implicated".

Of course, this is all dependent on if Donaghy talks.

"Either way, it might be the case that nothing comes to light if Donaghy keeps quiet," Yannacone told Not The Game, "but my source, a former NBA player, was adamant that the NBA could be in serious trouble if Donaghy sings."

"Unfortunately, there is not really much more I can say about it."

Putting this in perspective, it is unlikely that Donaghy will want to rat out anyone else who was involved, as this would anger a lot of people. Probably people that Donaghy does not want to anger.

If this does come out, and there were other officials and players involved, then this could be the end of the NBA as we know it. One bad apple is one thing, but if what we have been watching for the last few years has been a farce, than this will do more harm than any strike or scandal could.

We will stay on top of this at Not The Game.

You can hear more on Sports Radio 950 in Philadelphia on the 700 Level Sports Fanatics,
weeknights Mon-Thur 7-11, and Friday 7-10. Its a great show and highly recommended for breaking local and national sports news.

Jarrod Washburn loves the high-school cheerleaders.

Read between the lines and see how he hooked up with three high-school girls. On the DL.

Bonds' home run ball is still in the US. As we reported yesterday, Matt Murphy was supposed to head to Australia last night, but he decided to stay in the states to figure out what to do with his new found lottery ticket.

According to the report, Murphy will actually get taxed on the ball because of its estimated half million dollar value. So he would be wise to sell it.

Murphy, is 22 and lives at home with his parents in New York. He is currently a college student and neighbors say he is a good kid. One officer, who helped escort Murphy out, was happy for him even though he was a Mets fan because "he seemed like a fan of the game."

Murphy was kicked and scratched at the bottom of the pile clamoring for the ball. His Mets jersey was torn and had to be thrown out. For his efforts, Murphy will keep 51% of profits from the ball, while the other half will go to his friend he was with- based on a prearranged deal. His friend, was wearing an A-Rod jersey. Ironic.

For the story click here.

Jonathan Ansfield sheds some light.

Apparently, there are reasons other than marketing opportunities why Yi doesn't want to go to Milwaukee. No Chinese tail!

And more on China, which is on its way to becoming the most powerful country in the world.

On Not The Game we will be tracking all revelations about Barry Bonds' 756 home run ball.

Here is what we know:

The ball was caught by Matt Murphy of New York. He is 22 and was on his way from New York to Australia. Presumably he will not be leaving for Australia until Wednesday evening. There is only one direct flight from San Francisco to Sydney, it leaves at 10:55PM from San Francisco and that is United Airlines flight 863. You can track that flight here. Since he caught the ball at 9:00, there is no way he was getting on the plane that night. That means, that at press time the ball is still in the US. Will he keep it here? Or bring it with him to Australia?

Since he lives in New York, he will most likely bring the ball with him. What will he do after it and how much will it be worth?

Here is what some other fans who have caught historic home run balls have done. And here is how much he can expect to get for the ball.

Murphy declined to talk to the media, only giving his name and where he was from, possibly out of fear of being robbed, especially traveling internationally. So if you are in San Francisco and would like to get close to the ball, head down to the airport around 10 o'clock tonight and look for Matt.

Armchair GM is doing a series on the best and worst football announcers. Today they started with Fox. I disagree with their list. Brennaman last? He is the best guy they got, he always lends an air of excitement to the game. Stockton is first -I may have actually put him last! As an Eagles fan, I have heard him do a lot of games in the last few years and he just grates on me. What do you think?

Need we say more? Michael Vick chew toy.

Mel Kuiper is already saying that the toy has the ability to "make dogs miss" and has "tremendous upside potential", but he did mention the toy's "inability to squeak under saliva".

Not my fault if this gets you fired.


Play Games at AddictingGames

An article on Editor and Publisher points out that Bonds' large arm apparatus may have contributed to his consistency and power.

Michael Witte, an illustrator who has worked with The New Yorker, Sports Illustrated and The Wall Street journal, argues that Bonds has been aided by the armor on his right arm. Bonds claims that it protects his arm, but others have argued that it allows him to get closer to the plate in order to reach the outside pitch. Witte says that it has benefited him in other ways as well, markedly by keeping his arm locked and adding more weight to power the ball. There is no scientific data, but Witte does make an interesting case.

This wouldn't be the first time athletes have used devices to lock in their form. Basketball players use shooting sleeves, golfers practice with clubs that collapse if their form is off, and I even had a stiff joysticked Playstation 2 controller that aided my Tiger Woods '04 swing. To each his own...

You can read the rest of the story at Editor and Publisher.

Being Villanova Alumnae, myself and a friend have made several Villanova highlight videos. Now they are all in one place. If you are a Villanova fan, you will recall these moments, if not, hope you like getting a glimpse at one of the most exciting teams in college sports.

I also do custom highlight videos. If you have a DVD of game footage and highlights and would like it set to music please e-mail me.

Villanova Stars


Villanova Brightside (Played at Selection Sunday Show)


Villanova Love and Memories


Villanova Top of the World


Villanova No Way Out

Odd story about the Seattle Mariner's Moose almost running over Coco Crisp. I have been to a lot of Phillies games where the Phillie Phanatic has narrowly missed hurting people with his cart. They need lanes they can drive in or something!

Not really.

Bud Selig has announced that he will not attend Bond's next three games. Seriously, I'm starting to wonder if this is a weather thing. I mean he showed up in San Diego, but doesn't want to be in San Francisco? Bond's next home run will be the big one. The one that ties the record is nice, but its the record breaker that everyone wants to see. The fact that Selig will not attend is awful. Either show up or don't, but don't keep wavering back and forth and only showing up at the nice locations, making yourself a news story in the process.

I thought he redeemed himself with this quote, after Bond's home run on Saturday: "No matter what anybody thinks of the controversy surrounding this event, Mr. Bonds' achievement is noteworthy and remarkable."

Actually, quite well said. He addressed the concerns but also noted the significance of the achievement.

Of course, he then followed it up with this doozy: "All citizens in this country are innocent until proven guilty."

This is the equivalent of a girlfriend saying to you, "Its okay, I really didn't want to see 'Rent' anyways. The tickets were really expensive and you should probably save that money for Madden."

Well, there you go Bud Selig- in the running with a psycho girlfriend for the "passive aggressive comment of the year" award.

In another note, On The DL has an excerpt from an e-mail sent by a married AL West pitcher to his mistress. Classic stuff. Very Dirty.

Limiting news content that can be aired.

Last night Bonds hit #755, but Bud Selig wonders why everyone is standing. Is it the 7th inning stretch? I absolutely can't get enough of his awkward reaction. I love the way he is looking around thinking "if I don't acknowledge that it happened, maybe no one will notice".

Selig, who turned down an interview on ESPN last night, might be the lamest executive in the world. Give David Stern credit for standing up and answering questions about the betting scandal. Give Roger Goodell credit for punishing the NFL's criminals. Give Gary Bettman... wait, don't give Gary Bettman any credit.

But, nor should you to Selig either. Selig's only contribution to the game was turning his back on steroids in the nineties so that home runs could help bring the game back to its rightful place in society. He is an awful decision maker - see the tied all-star game. He is hideously ignorant of baseball's history and nostalgia, routinely mispronouncing names during ceremonies. He is also unkempt and standoffish in almost every situation, and has handled the Bonds fiasco in the worst way possible by bringing more attention to its legitimacy. His reaction to the home run sums it up. He looks like a criminal that is just about to face the family of his victim- not exactly the kind of confidence and leadership you look for from the commissioner.

A map of where baseball's fans are. Outstanding, from Strange Maps.

Looks like George Steinbrenner could be selling his most prized possession. No, not the Yankees, but the YES Netowrk. Rumored to be worth about 3.5 billion, the YES network is the local home to the Yankees and New Jersey Nets, as well as original programming which mostly consists of (gasp) Yankees’ shows. Comcast is rumored to be one of the buyers, and this makes sense since they already have CSN New York. They are trying to compete with ESPN by buying up regional networks. So far, they have Philadelphia, Chicago, Washington, Sacramento, and New York. Pretty good start. If they bought the YES network, they would have a virtual monopoly in New York with local sports.

CSN already trades stories between cities. By adding another network in New York they would be in a good place to begin putting together a national show using all of their dispersed talent.

Stay tuned for more on the possible sale, but an interesting development for the sports media world.

Maxim has an interesting article about the 10 worst managers in baseball. I disagree with some of their assessments. How can you make Phil Gardner the worst manager in baseball? He took a team with no offense to the World Series.

Here is a really good article about the 10 cushiest jobs in sports. They should add sports blogger to that list…

Think Yankees fans have a tight leash with A-Rod?

-I wonder if coaches weren't allowed to call the umpires "blue", because the other colors get offended. Minor league team plays politically correct game.

-Third China news snippet today, I don't believe it, no more China news for the rest of the week. Hairy man wants to carry Olympic torch.

-Baseball is alive and well. Baseball sets one day attendance record.

-Fire Joe Morgan gives its take on Joe's must recent chat. Joe Morgan ESPN Chat.

-This guy contradicts himself, giving advice on what skates to wear, then saying "don't let other people tell you what to do." Heel spurs in hockey skates.

-Troy Hudson is a lousy rapper, not to mention basketball player. Get out of the way so my boy Randy Foye can play! Troy Hudson's rap album sells 78 copies.

-A new game. There are some people at work I would like to play this with. Faceball, your face our balls.

-Not totally sports related, but good advice for happy hour. Ten happy hour tips.

-A great broadcaster and a great man will let crowd do the talking. Vin Scully will be silent if he calls Bonds' record home run.

Its looks like the hour long special on Tim Donaghy has come first, despite my questioning. It looks like the decided to go with the title "Personal Foul" as opposed to "Blown Calls". But close enough.

In odd news, Steven Spielberg is considering dropping out as artistic adviser to the 2008 Beijing Olympics. First of all, what does an artistic adviser do? And is this what the guy who brought us "ET" is doing now? What a waste of talent. And second, why does China's stance in Darfur effect Spielberg's decision to help the Olympics? I don't think its the same decision makers running both shows. Although in China, it might be...

Just another example of why China is becoming way too consequential, for better or worse.

Yi, the sixth overall draft pick by the Milwaukee Bucks in this year's NBA Draft, is still holding out from signing with the team. Basically, Yi wants to play in a city that will give him greater marketability (think OJ Mayo wanting to go to USC, as pointed out by The Sports Hernia in their F.U. Corner). Thanks to this great column, I would like to form my own F.U. Corner, but I'm going to call it the You Have No Marbles Club. The name comes from the great Isuro Tanaka from Major League II.

Lannan, was my charter member of You Have No Marbles Club. He hit Chase Utley and Ryan Howard in consecutive at bats, breaking Utley's hand in the process. Oh yeah, it was his first Major League start too. Well played, douche bag.

Yi joins this honorary fraternity, and brings an international flavor to the group. With his age ranging anywhere from 19 to 24, Yi is an example of China's new found, dominant stance in the world. Joining Cheng Zhi from "24", Yi represents the dangers of allowing the Chinese too much power. Here is an international basketball player, taken as the sixth overall pick in the best and most compensated league in the world, who refuses to play for a team because its city doesn't offer him good marketing opportunities. Well, bleep you, Yi! Do you think Greg Oden or Kevin Durant wanted to go to Portland or Seattle? No. If you are confident in your abilities, you should be marketable or eligible for free agency after your first contract. Suck it up and play. I am so glad the Bucks had the balls to draft you, even though you said you wouldn't go there. Its not your league, you should be privileged to be be good enough to play.

You sir, have no marbles.