Court: Reds exempt from tax on promotional bobbleheads

Quoting the Cincinnati Reds’ long-time play-by-play announcer, the Ohio Supreme Court declared Tuesday that “this one belongs to the Reds.” The state’s high court ruled 5-2 that the Major League Baseball franchise is exempt from paying tax on the purchase of bobbleheads and other promotional items the team offers to ticket buyers. The opinion written by Justice Patrick Fischer warned that the ruling was specific to the case and might not apply for other sports organizations. But the Department of Taxation’s chief legal counsel, Matt Chafin, said the decision essentially shows professional teams how to avoid the “use tax” on promotional items. Reds spokesman Rob Butcher said the club is “happy with the outcome,” but is still reviewing the opinion. The department argued the bobbleheads should be taxed because they’re bought by the Reds as giveaways, not sold with tickets. The Reds argued they’re exempt because they resell the items as part of the ticket package and Ohio law exempts companies from paying tax on items they buy for resale. Fischer, a Cincinnati resident, led off the opinion with a long summary of Ohio’s role in baseball history beginning in 1869, when the Cincinnati Red Stockings became the first all-professional team. There are references to Hall of Famers from Ohio including players Cy Young, Mike Schmidt and Barry Larkin, to the 1975-76 “Big Red Machine” champions, and firsts such as Larry Doby of the Cleveland Indians becoming the first black American League player and to the first night game being played in Cincinnati. Then, in explaining the ruling, Fischer wrote that unlike a foul ball or a T-shirt shot into the stands (the Reds use a contraption called “Redzilla” to fire free T-shirts into the crowd) that fans have no expectation of receiving, they buy tickets for games that have been advertised as bobblehead games expecting to get the bobbleheads, which last season included All-Stars Joey Votto and Eugenio Suarez.

Russian court challenges International Olympic Committee

Court ruled Wednesday that bobsledder Alexander Zubkov, who carried the Russian flag at the opening ceremony of the 2014 Sochi Games, should still be considered an Olympic champion despite having been stripped of his medals because of doping. A CAS ruling upholding his disqualification is not enforceable in Russia, the court said. CAS, however, is the only valid arbiter for sports disputes at the games, according to the Olympic Charter. In rare instances, Switzerland's supreme court can weigh in on matters of procedure. "The CAS decision in this case is enforceable since there was no appeal filed with the Swiss Federal Tribunal within the period stipulated," the IOC told The Associated Press in an email on Thursday. "The IOC will soon request the medals to be returned." The law firm representing Zubkov said the Moscow court found the CAS ruling violated Zubkov's "constitutional rights" by placing too much of a burden on him to disprove the allegations against him. Zubkov won the two-man and four-man bobsled events at the Sochi Olympics but he was disqualified by the IOC last year. The verdict was later upheld by CAS. Zubkov and his teams remain disqualified in official Olympic results, but the Moscow ruling could make it harder for the IOC to get his medals back. "The decision issued by the Moscow court does not affect in any way the CAS award rendered ... an award which has never been challenged before the proper authority," CAS secretary general Matthieu Reeb told the AP. "The fact that the CAS award is considered as 'not applicable in Russia' by the Moscow court may have local consequences but does not constitute a threat for the CAS jurisdiction globally." The IOC's case against Zubkov was based on testimony from Moscow and Sochi anti-doping laboratory director Grigory Rodchenkov, who said he swapped clean samples for ones from doped athletes, and forensic evidence that the allegedly fake sample stored in Zubkov's name contained more salt than could be possible in urine from a healthy human. Zubkov, who says he never doped, retired after the Sochi Olympics and has since become president of the Russian Bobsled Federation. The International Bobsled and Skeleton Federation didn't respond to a request to comment. In the two-man event, Beat Hefti and Alex Baumann of Switzerland are due to inherit the gold medal from Zubkov's team, while a Latvian squad is in line for the four-man gold medals.