Heat to a 100-96 win Tuesday night over the Cleveland Cavaliers, whoinal two games kept the Mia

The NHL Players Association is seeking permission to sue the state of Tennessee on behalf of its membership and get reimbursed for a special tax that players must pay each time they play a game in Nashville. Since the 2009-2010 season, the state has taxed NHL players $2,500 - with an annual cap of $7,500 - under a Professional Privilege Tax each time they were on their clubs playing roster for a game in Nashville. The Players Association believes this is unfair and possibly unconstitutional, saying a player making the league minimum would in fact lose money playing there and would be better off financially by not playing. The reimbursement would only apply to those players who paid the tax prior to the new collective bargaining agreement. Under the current CBA, it was negotiated that the National Hockey League would reimburse players for their Tennessee tax payments, starting with the 2012-13 season. The NHLPA - with support from the league - is also attempting to get the tax law changed and has been lobbying in Tennessee for the state legislature to repeal the Professional Privilege Tax outright. If the law is repealed, the NHL would no longer be obligated to reimburse the tax. As it stands, the NHLPA is preparing to legally challenge the tax itself because any repeal would not be retroactive and the players would then have to file a refund request for payments made between 2009 and 2012. The deadline for filing reimbursement claims for taxes paid to the state during the 2009-2010 season is Dec. 31. Drue Tranquill Jersey . Today, well look at five frontcourt players today, here from the Bay Area. 1. AMIR JOHNSON (Raptors): I cant figure out what the issue or problem is, but based upon what Im seeing, hes not right. Philip Rivers Jersey . 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James scored 43 points -- 25 in a bewildering first-quarter shooting display -- and Chris Bosh added 21, leading the Miami Heat to a 100-96 win Tuesday night over the Cleveland Cavaliers, who played their first game without injured All-Star guard Kyrie Irving.MIAMI -- A punchless offence in the final two games kept the Miami Dolphins out of the post-season, and theyll have a new play-caller in 2014. Offensive co-ordinator Mike Sherman was fired Monday, the first change by the team since the holiday collapse. Coach Joe Philbin defended Sherman the day after the season, but owner Stephen Ross was expected to demand some sort of shake-up following the dismal finish. Sherman joined the Dolphins when Philbin was hired two years ago, and the two have been close for more than 30 years. But this season Shermans unit ranked 27th in the NFL in yards, allowed a franchise-record 58 sacks and scored once in its final 24 possessions. The Dolphins (8-8) would have made the playoffs if they had won one of their final two games against the Bills and Jets. Instead, they were beaten by a combined score of 39-7. Other changes in Philbins staff are possible, and offensive line coach Jim Turners status remains in doubt. The line was the focus of a bullying scandal that mushroomed at midseason and left the Dolphins without two starters, and the NFL has yet to release a report on its investigation into the case. Philbin thanked Sherman for his contributions in a brief statement announcing the firing. "Mike has been a mentor to me throughout my coaching career, dating back to 1979," Philbin said. "He is a mann of great integrity, dedicated to his family, his team, his players and his profession.dddddddddddd On behalf of the entire Miami Dolphins organization I want to wish Mike and his family the very best in the future." Sherman has a six-year relationship with quarterback Ryan Tannehill dating to their days at Texas A&M, where Sherman was Tannehills head coach. Tannehill won the Dolphins starting job in training camp as a rookie in 2012 and showed considerable progress this year until the final two games, when he played poorly. "Coach Sherman and I have a great relationship," Tannehill said in a statement released by the Dolphins. "He has made significant contributions to the Dolphin organization, and I am very grateful to have had the opportunity to play for him for the last six years. I learned so much about football and life in that time, and for that I am forever grateful." While Tannehill threw for 3,913 yards and 24 scores this season, Shermans play-calling came into question because of the teams pass-run imbalance. Miami passed the ball 65 per cent of the time, third-highest in the NFL, and had games where they rushed for 2, 14, 20 and 22 yards. The Dolphins have missed the playoffs five years in a row and havent won a post-season game since 2000. Philbin is 15-17 in his first head-coaching job. 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