A fan was tackled by LeBron James after hitting an awesome hook shot from half court on Friday night.  How much money did the fan lose due to federal income tax?

The Miami Heat beat the Detroit Pistons on Friday night 110-88.  (Props to Brian Cady for correctly telling everybody to take the Heat minus the points at the end of Friday's "Noe Show" on 104.5 The Team).  Dwayne Wade led the Heat with 29 points.  However, a fan named Michael Drysch stole the show by hitting a half-court shot at halftime.

LeBron James was so happy for Drysch hitting the $75,000 hook shot, that he tackled the 50-year old man.  It was a great moment.  Now, the bad news; 25 percent of the prize was withheld for federal income tax.  Plus, another fiver percent was taken away for state tax because Drysch is a resident of Illinois.

Drysch will end up getting a cool $52,770.  Sure, it totally stinks that over $22K vanishes into thin air, but leaving $52,770 dollars richer is pretty cool.  The shot reminds me a little bit of the epic scene in the movie "Semi-Pro" (below).  Granted, Dukes doesn't get hugged by LeBron James, but the scene is somewhat similar.

Brian Noe is the Brand Manager at 104.5 The Team, ESPN Radio in Albany, NY.  Brian also hosts “The Noe Show” weekdays from 1-3 pm ET on WTMM.