James M. Odata at The Times-Union has whipped out his CPA calculator to figure out the Yanks’ top five earners’ tax liability. Based on the assumption that none of these guys consider New York State, for tax purposes, to be their primary residences and that the Yanks are in New York for 100 of the season’s approximately 240 days, the state alone would make $3 million from Mark Teixeira, CC Sabathia, A.J. Burnett, Derek Jeter and A-Rod. If they all permanently resided here, the state could claim up to $7 million. The city would take some, and the Feds would want a large cut too. (Hat tip to Shysterball again. Craig does good work. Read him.)