Very interesting, themetallurgist...
I wonder if that means, then, that I will have to have that set of china from my great great grandmother's collection appraised. I was given it by my Grandma before she died a few years ago, and I had no expenses imposed in any way - it came into my life through chance - she said I should take it when we moved her into the final nursing home. But when it was manufactured, it was worth very little, even in today's currency equivalent. But because it has some attachment to a company that became famous in the most recent days (don't ask me how - make your own story up...), it's value is high and I own it. Now, if I am reading this right, I must pay my 35% of it's estimated acquired value.
Kid catches ball flying through the air - cost kid ticket, cost team ball cost, and it is implied to be part of the game that home runs will be taken by fans as souvenirs.
Kid catches ball hit by record hitter in famous home run - ball value instantly increases some outrageous percentage once the hit is ruled a home run, which is at the moment the ball is in contact with something that is, well, in the area considered a home run - even a fan. Nothing on the ticket says that there will be taxes paid on certain balls that are caught in the park's "home run area". And it's not like the fan can not decide to not catch the ball once it makes contact with their glove, and it is after all self defense to catch something rather than let it potentially hit you in the shoulder or the chest or the face or anywhere else...
Uncle Sam needs the scratch - hits the kid with special "nice-grab" tax. The NG tax becomes a part of the new tax code.
OK, everyone, get out your antiques and let's get moving on this...
;)
-Neb
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