Thanks largely in part to the return of Michael Jordan, teams may have dodged the Luxury Tax bullet this year. Glenn Rogers of the San Antonio News-Express writes that basketball revenues are up and it isn't likely that the players will be getting more than 61 percent of the pile.

But, revenues will stabilize, perhaps drop some thanks to the new TV contract, and salaries will continue to grow. Thus a tax is expected next summer and that happening will affect roster decisions this summer.

The tax is the take the commissioner will seize, dollar for dollar, on payrolls that exceed about $53 million to $55 million.

While a few owners will ignore the tax like a free credit report offer, Mark Cuban wants the tax abolished. And Cuban is one of the owners who is willing to pay whatever price for success.

"It will hurt the league," he says. "Sacramento is faced with signing Mike Bibby now and the owners shouldn't be punished by getting hit with a tax if they try to keep that great team together."

But Mark, that is the whole point of the luxury tax.

The tax is not so much about punishment as it is another extension of the whole "competitive balance" idea. In addition, the tax is incentive for owners to keep payrolls within reason.

Minnesota owner Glen Taylor is taking another view, at least according to the writings of a local columnist.

Taylor figures his team, and others, will reap the tax funds paid by the likes of Portland and New York.

"Basically the money will come from the teams that are paying the high revenue for their players, and that money will go to the teams that stay under the cap," he was quoted as saying.