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.

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,

New York Yankees owner Hal Steinbrenner admitted that "it's difficult" for MLB team owners to compete with the Los Angeles Dodgers' spending, but also believes his team is better than it was at this time last year.