Chrisian Lopez is the 23-year old Yankees fan who caught Jeter's 3,000th hit.  Companies are lining up to provide some tax relief for Lopez while promoting themselves at the same time.

Christian Lopez caught Derek Jeter's majestic home run last Saturday which happened to be the 3,000th hit of the Yankee captain's career.  Lopez gave the ball to Jeter without asking for any money.  The Yankees gave Lopez tickets to all of the remaining home games totaling around $50,000 dollars.

The only problem for Lopez is that the IRS could end up taxing the 23-year old between $5,000 to $14,000 dollars for the gifts.  Cue the companies that would like to kill two birds with one stone.  1) Do something "nice" for an All-American nice guy.  2) Get some great press out of making a "nice" gesture.

Miller High Life's brand manager Brendan Noonan said in a statement, "We want to recognize Christian Lopez, and in turn everyone like him, for doing the common sense thing and help him continue to live the High Life."  Wow, there wasn't any self-promotion in that statement.  Miller will kick in about $3 K to help with taxes.  That's nice.

Modell's Sporting Goods will provide five percent of the entire chain's Yankees merchandise sales for one week.  Modell's Sporting Goods and Steiner Sports, guaranteed Lopez at least $25,000 each.  Hey, $25 K?  That's nice.

Topps, the baseball card company, will produce a trading card featuring Lopez.  The card will be featured on sets later this year.  That's dumb.

Seriously?  A trading card of this guy?  This is officially going too far.  Lopez made a nice gesture, but he doesn't belong on a trading card that will be included in the same set as actual Major League Baseball players.  Let's not make this guy out to be a saint.  He's not the Mother Teresa of baseball fans.  What's next?  Sylvester Stallone in the International Boxing Hall of Fame?