The CBT has increasingly become an issue for Yankees owner Hal Steinbrenner. As it stands, the Yankees are a fourth-time CBT payor and expected to pay north of $43 million in luxury tax, according to Cot’s Baseball Contracts.

Don't expect the New York Yankees to match the Los Angeles Dodgers in spending anytime soon, judging from their controlling owner's recent comments. Yankees chairman Hal Steinbrenner responded to the Dodgers' run of recent signings,

Baseball fans who grew up during the so-called "Evil Empire" days of the New York Yankees under George Steinbrenner could surely never envision a time