Frazier is incorporated and so could file differently from Ali. On the other hand, Ali could incorporate by fight time. Of course, they could elect the least complicated procedure and simply treat the income as current, paying taxes on it as a lump sum for the year 1971. "We'd be happy for them to do that," an IRS spokesman said, licking his lips.
JUST FOR THE FUN OF IT
A rising tide of pure amateurism may be about to engulf college sport—or at least wash at its shores. A dozen New England and New York colleges have formed a new intercollegiate football league eschewing athletic scholarships and dedicated to the belief that club football is better than the varsity type.
To be governed by the rules of the National Club Football Association, the Eastern Collegiate Club Football Conference comprises a Colonial Division (Providence, Stonehill, Hartford, Assumption, St. Michael's and Western New England) and a Hudson Division ( Fairfield, New Haven, Marist, Iona, Norwalk Community and Westchester). Schedules are being arranged to give each team five league games. Then, for the top teams, a playoff round will determine the champion.
Stonehill is typical. Its uniforms and equipment are paid for by the student body. Its coach is a volunteer, Dave Knight, formerly a defensive coach for a minor league professional team. There is a student trainer. The team doctor donates his services. Competent volunteer officials are scarce, though, and are Stonehill's biggest expense.
Some of the schools have stadiums. The others make do with borrowed high school fields and never will make enough money to build stadiums of their own. Or compete for high school stars with scholarships.
Theoretically, a high schooler who wins a college athletic scholarship for proficiency in a particular sport might be expected to continue in that discipline.
It is not necessarily so at the University of Cincinnati, especially when an athlete is recruited for basketball. Tony Trabert came to Cincinnati on a basketball scholarship and, while he did play varsity basketball, he became much better known as a tennis player. Then there was Sandy Koufax, to whom Cincinnati awarded a basketball-baseball scholarship, though he was considered to be primarily a basketball player. You know what happened to him.
Latest Cincinnati basketball recruit to jump the fence is Jim O'Brien, whose field goal won the Super Bowl for the Baltimore Colts and thereby made him an instant hero in an otherwise heroless game. As a senior at Aiken High School, O'Brien was third leading basketball scorer in Cincinnati prep circles, then headed off to the Air Force Academy with the intention of playing basketball. Later, after a medical discharge, he turned up at UC on a partial basketball scholarship, played some in his first year at Cincinnati and that was all.