Hi, It occurs to me that if the fan who caught the ball and then gave it to McGyer had to pay a gift tax then so would the NLB, after all it was their ball until it left the field at which point they give it to the fan who catches it. I wonder what made the IRS back down from a cool 1.2M...? ____________________________________________________________________ The seeker is a finder. Ancient Persian Proverb The Armadillo Group ,::////;::-. James Choate Austin, Tx /:'///// ``::>/|/ ravage@ssz.com www.ssz.com .', |||| `/( e\ 512-451-7087 -====~~mm-'`-```-mm --'- --------------------------------------------------------------------