...did in recognizing natural law is he leveled the playing field...the entire playing field on the basis that playing for some form of pay (as yet to be specifically defined by anyone) is placing the college athletes on equal footing with the pros. Those pros pay taxes on income. Every perk, benefit, payment in cash and kind (including scholarships, tuition and fees) are all compensation in the world that SCOTUS just defined. Think it isn't? Take a class in taxation law. SCOTUS leveled the what's income field as well and without congress writing some form of special exemption that professional athletes may well object to on fairness / equal justice grounds it seems that leveling the field between pros and college proes is precisely what players asked for without realizing what they might be asking for. Oh I am sure there will be some form of answer to how Tuition, Fees, Book, Board and Stipend will be treated, but anything other than as compensation would be inherently unfair to the pro athlete, especially if a college baseball player is getting $300-500,000 tax free over 4 years while a minor league baseball player gets $40k a year and is taxed on it.

Another aspect of the "equalization rule" is that SCOTUS very much made college sports and professional sports equal opportunity sports entertainment business. They have to be if their business models are essentially similar and the athletes are compensated in equatable means and ways (per SCOTUS' 9-0 decision). So the Detroit Lions, Red Wings, Pistons and Tigers all compete with each other for Sports Entertainment Dollars, but also compete against Michigan and Michigan State and to a lesser degree other local FBS Institutions. Now how long will it be before the pro franchises ask why they pay taxes on gross revenues net expenses, whereas the colleges pay zero taxes on the same? If I read SCOTUS correctly, there are some side bar issues coming up that will blow the doors off some of these major institutions that have been pocketing massive sums for decades without paying a dime of tax *other than sales taxes on concessions)? Pro's are going to want those tax exemptions revoked.