Baseball star Jeter in tax battle

Derek Jeter is one of the best-paid US baseball stars

One of the most famous and best-paid baseball stars in the US is involved in a tax dispute which could cost him millions of dollars.

Yankees star Derek Jeter is alleged to have avoided paying income tax in New York between 2001 and 2003 by saying his primary residence was in Florida.

State authorities have cited the fact Mr Jeter kept key personal items in his New York apartment as evidence of this.

But Mr Jeter said Florida, which has no state income tax, was his primary home.

'Personal items'

According to US media reports, the dispute has been going on since February.

The New York State Division of Taxation and Finance said Mr Jeter should have been taxed as a resident of the state between 2001 and 2003, when he lived in an apartment at Trump World Tower.

During that period, he was paid $38m (£18.6m) in basic salary as well as receiving a $16m signing-on bonus payable between 2001 and 2008.

Since the mid-1990s, he has made his home in Tampa, Florida Derek Jeter's agent

As proof of its case, tax officials assert that Mr Jeter kept "items near and dear" in the apartment, made public statements "regarding his desire to be in New York" and was "immersed in the New York community".

However, the judge investigating the case has asked the authorities to provide further evidence of Mr Jeter's personal ties to New York.

Lawyers for the shortstop have said the evidence against him is too vague to be treated seriously.

"As a Yankee, Derek Jeter has great affection for the people of New York and its amazing fans," said the star's agent Casey Close.

"But since the mid-1990s, he has made his home in Tampa, Florida."

While Florida levies no personal income tax on residents, New York's top rate was 7.7% in 2003.