"The taxman cometh."

[Jim Metz <JBMetzEA@AOL.com>]

Title: "The taxman cometh."

    The great debate, running on several of the Celtics boards, is the mathematical illusions/allusions that surround the slary cap and it's conection to the luxury tax. All sides have been heard from and although the sting of the luxury tax is great; you could pay the salary, the tax and lose the dividend from the teams over the tax, my accountant's brain tells me that without the firm numbers available and because of that fact, that the league giving some leeway on teams just over the threshhold, to still get the dividend, there is little risk in the Celtics pursuing a free agent this summer, in spite of the teams protestations.
    The real debate should surround the type of player we need. Is it a shot blocking rebounder, interior, defensive specialist or a run the break, pass first, find the open man, point guard?
    In truth, we need both of those players to be of championship caliber. For the time being (being O'Brien following Pitino's footsteps and succumbing to Walker's fantasies) the point guard upgrade is not feasable.
    Now we come to the crux of the matter; which inside player do we want and where does he play? We know that even though Walker will touch the ball on the perimeter for most of the game, he will spend at least 35 minutes at power forward. Is a quality power forward, getting 4.5 million dollars going to be content with 10 -15 minutes of playing time? I don't think so.
    That leaves Center. Nazr Mohammed is on everyone's lips, but my feeling is that he has been promised the starting spot in Atlanta and they can offer him more than any othe team. End of story. Mark Jackson of G.S.? Again, I think he is loyal to his present team and coach Cowens. I'm not sure he will get a huge enough offer to make him leave, certainly not from us. Who else is out there? Antonio Davis? He's being fitted for his first pair of mouse ears as you read this. Dikembe Mutumbo for 4.5 million ? Ha! Ha! Ha! Hakeem Olaijuwan? I suggested him last season and was laughed off the page by those who think he is used up. He showed some spark last season and actually is looking for a raise. Ha! Ha! Ha! Ewing? 4.5 million? Might not be so far fetched. I doubt if anyone else will want him. He played his high school ball in Cambridge and might be able to save face in taking a lower salary to "go home" and play in front of grandma.
    The name mentioned often, Dale Davis, is not a free agent. This is actualty helpful to the C's, since they would really like  to trade a center(and his salary), in order to give  minutes to a new one. Would you trade Vitaly and say Eric Williams and a draft pick to get Davis? How about Vitaly for Ewing straight up? I'm not sure on either one. Do they still make Geritol? 
    I'm not sure that without a point guard it would make enough difference. Do you want a 36-38 year old to play one season, at the expense of Vitaly and/or a future draft pick? Are there any others out there better than Battie/Vitaly? Gary Trent? Samakai Walker? I don't think so (although a healthy Gary Trent is an asset I'd hold on to).
    As long as Walker is here and coach is enamored with his three point game, I'm not sure I'd do anything. Better to see where this concept goes. If it blows up, we can trade Walker for a real power forward and try and get the real  point guard through the draft.
-JB-

                                                                                 

                                                                                                                                Unchain My Heart!