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Baseball

Angel Stadium food guide: Critic Brad A. Johnson tells you what to eat (or not)

Angel Stadium food guide: Critic Brad A. Johnson tells you what to eat (or not)

Not much has changed since I wrote my original guide to dining at Angel Stadium last year; I dined at every single concession so you don’t have to. But here’s what’s new: Chronic Tacos moved to a new location — and they still have one of the longest lines in the ballpark, which is baffling […]

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Angels lease could generate millions – A proposal to allow team owner Arte Moreno to develop the parking lots could result in a windfall

Angels lease could generate millions – A proposal to allow team owner Arte Moreno to develop the parking lots could result in a windfall

Angels lease could generate millions – A proposal to allow team owner Arte Moreno to develop the parking lots could result in a windfall, as reported in the OC Register. ANAHEIM – A proposed stadium lease for the Angels contains benefits so generous that in addition to covering the cost of the team’s renovation of […]

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Report on Angels’ economic impact flawed

Report on Angels’ economic impact flawed

As reported in the OC Register, Report on Angels’ economic impact flawed, with lease negotiations underway between the team and the city of Anaheim, it’s unclear how much the city can afford to give away. The city of Anaheim on average has lost money on a year-to-year basis from Angel Stadium under its contract with […]

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Baseball team had to amortize player signing bonuses over contract period

Baseball team had to amortize player signing bonuses over contract period

In Legal Advice Issued by Field Attorneys 20133901F, IRS has concluded that signing bonuses paid by a minor league baseball team to its players must be amortized over the term of the player contracts and not over the shorter period that such contracts historically lasted before they were terminated. Facts. Taxpayer operates a minor league […]

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10 things the World Series won’t tell you

10 things the World Series won’t tell you

As reported in the WS Journal, 10 things the World Series won’t tell you, Can baseball’s ‘Fall Classic’ still live up to its hype? 1. “We’re striking out with our TV audience.” Break out the peanuts and Cracker Jack: The annual battle between Major League Baseball’s National League and American League pennant winners — otherwise […]

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Top Ten Reasons I’m No Longer an Angels Season Ticket Holder – or – Top Ten Reasons Arte Moreno is a Genius

Top Ten Reasons I’m No Longer an Angels Season Ticket Holder – or – Top Ten Reasons Arte Moreno is a Genius

Circled in my calendar was the last day of the season and the last day I’d be attending an Angels game as a season ticket holder.  Disappointed?  Sure, you bet.  Quitter?  No, just a realist. The best way to explain it is to suggest that actually Arte Moreno is really a genius and he knows […]

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Puig nabs NL Player, Rookie awards for June – I saw him in Cuba

Puig nabs NL Player, Rookie awards for June – I saw him in Cuba

As reported by MLB.com, it was no contest that Yasiel Puig easily won the National League Player and Rookie awards for June.  Probably “the best” in all of baseball.  The article is below.  What is interesting is that some years ago, on our licensed baseball trip to Cuba to play the “veteranos,” we had the […]

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In Japan, Change-Up Sent Balls Flying, but Now Fans Cry Foul

In Japan, Change-Up Sent Balls Flying, but Now Fans Cry Foul

There’s no crying in baseball; but apparently, “juicing” is still a problem – you know, Performance Enhancing Drugs (PEDS) – only this time it’s not the players using steriods, it’s the baseballs – and nobody knew, . . . here’s the article in the WS Journal. Tony Blanco’s home run against the Tokyo Yakult Swallows […]

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Jackie Robinson film ’42’ capitalizes on Dodgers for promotion

Jackie Robinson film ’42’ capitalizes on Dodgers for promotion

As reported in the LA Times, the film “Jackie Robinson film ’42’ capitalizes on Dodgers for promotion.”  Here’s the article. Baseball icon and Brooklyn Dodgers star Jackie Robinson never played for the franchise in Los Angeles, but marketing and outreach efforts tied to a forthcoming biographical film about the famed second baseman are tapping the […]

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The boys of summer, past and present, the Brooklyn Dodgers and Jackie Robinson

The boys of summer, past and present, the Brooklyn Dodgers and Jackie Robinson

In the LA Times, is the wonderful article, “The Boys of Summer, Past and Present. ”  I’ve had the pleasure of meeting many of the Brooklyn Dodgers, and becoming friends with them:  Carl Erskine, Ralph Branca, Clem Labine, Joey Pignatano, Johnny Podres, Preacher Roe, to name a few.  Sadly, many have passed on but their […]

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Ex-Angels player Doug DeCinces indicted in insider-trading case

Ex-Angels player Doug DeCinces indicted in insider-trading case

Sad day as a report in the news of the OC Register stated that Ex-Angels player Doug DeCinces was indicted on Wednesday, November 28, 2012, in an insider-trading case. DeCinces and the others are being summoned to appear for arraignment on December 17, 2012, in federal court in Santa Ana, the U.S. Attorney’s Office said.  […]

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Is it Safe? Dodgers under Criminal Investigation, or is it the McCourts? Or Both?

Is it Safe? Dodgers under Criminal Investigation, or is it the McCourts?  Or Both?

In an article published in the L.A. Times by Bill Shaikin May 30, 2012, entitled “McCourt management of Dodgers under grand jury investigation” it appears that the grand jury inquiry started early last year and appears to be focused on the accounting and propriety of Dodgers spending, per the article, reproduced below.  The last sentence […]

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Top Ten List for Frank McCourt: He’s a winner and he knows it.

Top Ten List for Frank McCourt:  He’s a winner and he knows it.

In case you missed it, and as reported by Bill Shaiken in the L.A. Times, land-use documents show that property surrounding Dodger Stadium could be used for shops, homes and another sports venue. Mark Walter, Dodgers’ controlling owner, says there’s no plan for more development at time.  The complete article is set forth below. After […]

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Chapter “Next”: The Dodgers’ All-Star Lineup of Suitors

Chapter “Next”:  The Dodgers’ All-Star Lineup of Suitors

Editor’s Note:   I have previously written and speculated about the new ownership of the Los Angeles Dodgers.  Now it seems that with each passing day, more and more speculation surfaces.  One of the best articles I’ve read is from Business Week, and can be found at the link below.  The article says it all.  […]

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Dodgers Sale – Final Round – Who Else is in the Background?

Well, there’s more to the story about the s0-called Final Round of Bidders for the Dodgers.  Seems that there are some wealthy folks ready to join sides.  As reported last night in the L.A. Times, “[I]t is uncertain how many other parties remain in contention.” According to the Times, billionaire Ron Burkle might still play […]

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Dodgers Sale — The Final Round — Earvin “Magic” Johnson or Joe Torre — Who Gets Your Vote and Why?

Dodgers Sale — The Final Round — Earvin “Magic” Johnson or Joe Torre — Who Gets Your Vote and Why?

As reported in the L.A. Times on January 27, 2012, the finalists in the bidding to own the Dodgers include a group led by Magic Johnson, a group led by developer Rick Caruso and former Dodgers Manager Joe Torre, and East Coast hedge-fund giant Steven Cohen. Blackstone Advisory Partners, the investment bank handling the sale […]

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Dodgers Sale: Round 2 – 8 Make the Next Round, Mark Cuban, Dennis Gilbert are Out

As reported by Bill Shaikan, Los Angeles Times, one of my all time favorite beat writers for the Dodgers, at least two folks are out of the bidding with the Dodgers, namely Mark Cuban and Dennis Gilbert.  Too bad, I know some folks who were privately hoping both would make it to the next round. […]

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Dodgers Sale – April 30 – Who’s In? Who’s Not?

I grew up a Dodgers fan, born and raised in Southern California.  Like many fans, I’m looking forward to the new season (“wait ’til next year”) and the new ownership that will hopefully take place by April 30, 2012.  The Dodgers filed their Plan of Reorganization last Friday, January 20, which came on the heels […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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