Taxing the Marlins ex pats

I have stayed silent on the recent Marlins debacle even if it is happening in my backyard (and on my tax dollars), mainly because I already knew the stadium was a bad deal and that the Marlins are competing for the title of worst organization in all of sports by hitting the trifecta of incompetence, arrogance, and contempt.But, via TaxProf's Paul Caron, here is a different legal take on the trade