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.

Yankees owner Hal Steinbrenner sees what the Los Angeles Dodgers are doing. But that doesn’t mean he’s intent on joining the defending World Series champions in their spending spree.

Add New York Yankees owner Hal Steinbrenner to the collection of franchise stewards weighing in on the Los Angeles Dodgers' spend-happy winter. While you might think that a Steinbrenner scion could relate to the Dodgers better than anyone,