Please read: H. Josef Hebert, McGwire Home Run Ball May Be Taxed, Associated Press (Sept. 1998)Links to an external site.. Do you think a taxpayer should be subject to U.S. taxation for catching a home-run ball under the rules that we have learned so far? Also, do you think taxpayers who catch a home run ball should be subject to tax even if they do not return the ball, why or why not?