You would sue? You have a lot to learn about taxes my friend. The taxes have to be paid on any event that triggers an income or potential income. If you go on a TV game show the winnings are taxed. If you come to California and play professional sports you are taxed for what it is estimated you earned here (state tax). Even if you are not a resident here!
The man that caught the baseball is not a resident here but will be taxed on the potential income and must pay California and Federal taxes. I have a friend that works at the franchise tax board in Sacramento and she told me that, the day after the catch, the Feds called her boss and said they were estimating the value at 1 million. An estimated quarterly tax must be paid based on that probable income. If that is not correct they will adjust when the tax papers are filed (April 15).
I am not saying it is right, I am reporting what has been told to me. Taxes pay for that Blackhawk you fly in and the money can't come from nowhere. Unless there are some very rich people on this board, I doubt our combined taxes would buy and support one Blackhawk and all its crew, maintenance, etc.