FIVE QUICK NBA THOUGHTS 1. KYLE LOWRY (Raptors): This is great news for Raps fans. He was in a nice spot with demand from other teams and he cashed in quite well. Bottom line, market value sets the price point and its the cost of doing business. Hes the heart and soul of their team and was an important guy to keep, mission accomplished. This is an important point to consider - the fact that he makes more money doesnt mean hes going to be an even better player than he was last year. Its a tough thing for players who sign big deals; they feel they need to live up to the money and contract. Realistically, if he can provide them what he did last season on a consistent basis and stay healthy the next three to four years - where do I sign up? Good get even if the money is a tad bit high but again its all about right place and right time for Lowry and for the Raptors. Its a deal that makes both good basketball and organizational sense. I love the addition of Patrick Patterson as a restricted free agent to the mix as well. Hes a good young player whose best days lie ahead for him. His perimeter shooting, defence, rebounding and overall toughness are a good piece for this group. Obviously, he ended up being for the Raps what Andrea Bargnani was supposed to be yet at a much more reasonable price. Good deal. Hopefully Greivis Vasquez gets done soon as well. Fingers crossed. Off to a nice start though. Masai Ujiris surely has planned his work and is working his plan. 2. BEN GORDON (Magic): What a Country! I cant believe he got a two-year deal, even if whole money amount isnt guaranteed. Im sure if former Detroit Pistons president, Joe Dumars is walking on a beach this summer thinking about the moves that cost him his job; this guy and Charlie Villaneuvas deals are right at the top of the list. He gets another chance to resuscitate his career with Magic but Im skeptical of this one. 3. SHAUN LIVINGSTON (Warriors): Im happy for him. Hes battled back from major injury in his career and hes not the player he once was in his early Clippers days, but he has reinvented himself and thats a testament to his work ethic and character. Hes a dependable pro and plays the game hard and right. Hell be a nice mature addition to Coach Steve Kerrs locker room. 4 LeBRON JAMES (Heat): Pat Rileys has to be sweating a bit here. So far no luck attracting the other pieces to compliment the King and hes evaluating his options as he should. He is legitimate by the contract he and the heat negotiated in good faith. Who knows how it will all work out with him and even a guy like Carmelo Anthony. Bottom line, guys want to get paid at the highest level as well as the mid and lower tier players. Your sales pitch as a team beyond winning is still how much cap space do you have and what percentage of it am I getting? 5. NO STATE INCOME TAX: You hear this all the time about states like Texas and Florida, that their free agent pitches have a built in competitive advantage. Heres my question; in cap-centric leagues like the NBA, NHL and NFL, I wonder why this loophole wouldnt be closed. In my opinion, the cap is set up to level the playing field and teams in states that have a distinct advantage with the net income equation have the upper hand. Not sure if this has ever been considered but my thought is based upon this advantage - why dont the leagues set the cap based upon what the money means on the back end in net income per team, so its equal. In 98 per cent of the cases youre dealing with players that are in the highest taxable tax bracket in their state or Country, so why not do the research and base the cap number (which is equal) to the after tax value in each market and even the cap that way. Again, Im not sure if its ever been discussed or if it even makes any sense, Im just thinking out loud. Its probably too complicated an issue to work on but for the life of me I cant tell you why those teams in tax friendly states gain a major advantage. Its an issue for minds much greater than mine (not saying much there!) to figure out. Probably a wasted thought but thats what Im here for! Have a GREAT weekend! Carter Hart Flyers Jersey . Zdeno Chara scored with 13 seconds left in regulation after David Krejci tied it late, lifting the Bruins to a 3-2 win over Pittsburgh on Saturday night in a game that saw Orpik taken from the ice on a stretcher. Jaromir Jagr Jersey . The Padres made the moves before Fridays game at Washington. They promoted infielder Jace Peterson from Double-A San Antonio and right-hander Kevin Quackenbush from Triple-A El Paso. http://www.nhlflyersproauthentic.com/nolan-patrick-hockey-jersey/ . The Brazilian driver had the second-best time in last months tests at Jerez and said the "good start" could play to his advantage when the season gets underway in Australia in March. Carter Hart Jersey . City has reached new heights under manager Manuel Pellegrini as they transition from big spending/immediate impact to perennial contender. Yaya Toures seeming discontent Tuesday may complicate that, as does the little issue of Financial Fair Play. Eric Lindros Flyers Jersey .com) - John Wall supplied 24 points and 11 assists in leading the Washington Wizards to a 102-91 win over the New York Knicks on Christmas Day.NEW YORK -- Baseball Commissioner Bud Selig says the sport will wait until after the season to study whether the rule preventing pitchers from using pine tar should be changed. New York Yankees pitcher Michael Pineda was suspended for 10 games Thursday, a day after umpires found pine tar on his neck during a game against Boston. Pineda said he was trying to get a better grip on balls on a cool night, and pitchers say they suspect pine tar use may be routine -- although usually discreet. Baseball rules prohibit pitchers from using foreign substances. "When the year is over, we ought to look at all this," Selig told the Associated Press Sports Editors on Friday. While Pineda appeared to have pine tar on the palm of his pitching hand during a start against the Red Sox on April 10, Boston never brought it to the attention of umpires that night. The Red Sox did point it out the umps Wednesday. "I think the way that the rulle has been enforced, as with lots of rules in baseball, is that when theres a complaint, we do something about it," MLB chief operating officer Rob Manfred said.dddddddddddd. "And thats what happened here. I dont think that this particular incident is all that different from other incidents that weve had in the past. We will like we do every off-season look at this issue, but remember, pine tar is one of a number of foreign substances, and you have to have a rule that fits for all of them. I dont think theres anything all that different about the Pineda." In other pine tar penalties, Tampa Bays Joel Peralta was penalized eight games in 2012, the Angels Brendan Donnelly 10 days in 2005 and St. Louis Julian Tavarez 10 days in 2004. The suspensions of Donnelly and Tavarez were cut to eight days after they asked the players association to appeal, and Peralta dropped his challenge with no reduction. ' ' '