This actually did catch my attention when this was posted all over NY in the news today. It'll pretty much boil down to the fact, prize vs gift.
On the other hand imagine being in this kid's shoes; Going to a baseball game with your father to have a good time, surprisingly enough you catch a very valuable baseball possibly worth up to 6 figures, then you get approached by Yankees security to go upstairs and sit down with the chairman of the Yankees aka the excellent businessman and be asked "what do you want for the ball?" This kid had no chance at capitalism let alone discuss a deal with a powerful millionaire.
Either way, I think the mob (IRS) want their cut in taxes and it's only fair for the Yankees legal attorneys to help this kid out who's $100,000 in debt of school tuition!