Steinbrenner - famous owner of the New York Yankees.  Moynihan - important NY political figure, served as Senator from NY.  Simply incredible, unique, typed letter signed (TLS) "George", with an additional 2-line postscript in George's handwriting:  "Pat - This would be disasterous for the Yankees - we really need your help. George", June 25, 1985, on New York Yankees George M. Steinbrenner III letterhead, to sitting New York Senator Daniel Patrick Moynihan, in full:

On behalf of Major League Baseball and the New York Yankees Baseball Club, I want to bring to your attention our opposition to the President's tax reform proposal as it recommends the elimination of the deductibility of Baseball tickets as a business entertainment expense.

If enacted, this proposal would have very serious detrimental effects on Baseball's financial position and would also cause financial harm in the municipalities in which we play.  Moreover, the loss of ticket revenues associated with business purchases would inevitably result in higher ticket prices for all of our fans.  Business purchases of Baseball tickets are by no means excessive business spending and we believe are used for legitimate and fully appropriate business purposes.  They should continue to be a fully deductible business expense.  Should there be abuse, we certainly would advocate tougher enforcement of existing law.

I have attached for your review an updated copy of a statement submitted by Major League Baseball to the Treasury Department last April.  It sets forth Baseball's views on this matter in greater detail.  Attached to it is a report on this issue prepared by the national accounting firm Ernst & Whinney on Baseball's behalf.  It provides additional details with respect to the economic ramifications of the President's proposal.

Thank you very much for your consideration of our position on this matter.  If you or any member of your staff would like to discuss it further, please contact myself of Gene McHale, President of the New York Yankees, at (212) 293-4300

Fantastic letter showing the business side of Steinbrenner - with 2 signatures and two-lines of handwriting.  Originally purchased from the Estate of Daniel Patrick Moynihan, this letter has never been on the market except its original sale from the estate.  File stamp at left side, pencil notation and small stain in top right corner, else fine