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Red Sox, Angels, Yankees Must Pay Luxury Tax

Tuesday, December 28, 2004; Page D02

The Red Sox got an extra bill after winning the World Series.

Boston and Anaheim must pay baseball's luxury tax along with the Yankees, according to final figures compiled by the commissioner's office.

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The Yankees are required to pay $25,026,352, according to a Dec. 21 memorandum that was sent to all major league teams. Boston owes $3,155,234 for exceeding the payroll threshold of $120.5 million and Anaheim got a bill for $927,059.

Checks for the competitive-balance tax, as it is formally known, are due at the commissioner's office by Jan. 31.

DEALS: The Giants finalized a two-year contract with OF Moises Alou that reunites him with his father, Manager Felipe Alou. The deal is worth about $13.25 million and includes a player option for the 2006 season. An agreement was reached last week, but was pending until Alou passed a physical. . . .

Free agent LHP Eric Milton (University of Maryland) and the Reds agreed to a three-year deal. Milton, 29, was 14-6 with a 4.75 ERA in 34 starts this year.

• TRADE TALK RESTARTED: The Yankees and Diamondbacks talked last night for the first time since the collapse last week of a three-team, 10-player trade that would have sent LHP Randy Johnson to New York. Yankees President Randy Levine spoke with incoming Arizona CEO Jeff Moorad. No progress was made, and the sides planned to talk again later in the week.

• HOFFMAN HONORED: Padres reliever Trevor Hoffman won the Hutch Award for a season in which he reestablished himself as one of baseball's top closers. Hoffman missed most of the 2003 season following shoulder surgery. This year, he returned to pitch a full season for the first time since 2002. He recorded his sixth season with at least 40 saves, extending his major league record. The Hutch Award honors courage and dedication to baseball on and off the field.

OBITUARIES: Eddie Layton, the organist at Yankee Stadium for 37 years before retiring after the 2003 season, died yesterday after a brief illness, the team said. . .

Doug Ault, who hit two home runs in the first game in Blue Jays history in 1977, died at 54. No cause of death was given.

-- From News Services

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