The rumored Antoine Walker-to-Boston trade doesn't make much sense. Walker ripped Danny Ainge after he was traded from Boston to Dallas, and Ainge has never been a fan of Walker's game. The only reason the Celtics would take Walker back is for the cap relief he would provide after this season. But the Hawks don't want to take back bad contracts, so who do the Celtics send to the Hawks to get Walker? Either the media is running with this story or the Celtics are trying to drive up the price of a trade, knowing the 76ers are interested in acquiring 'Toine. Expect Walker to be wearing a new uniform by the trading deadline -- but not one that reads "Celtics".
SI.COM-Rumors 12/28/04

If Antoine has actually been humbled by being traded twice in a span of 12 months and would embrace Doc's team concept (Read: No more ill advised 3 pointers without teammates set up under the basket), as well as a non-max. contract, then a return would pay huge benefits to both Walker and the Celtics.
Antoine needs to decide whether he wants to continue to be a gunner, and a loser, or a complementary, albeit a key, player, and a winner. 'Toine has the fast break and passing skills to fit in perfectly with the run-n-gun Celtics. -Nomarfan1997

I'M THE TAX MAN
Sox Pay $3.1 Million in luxury tax for 2004
Red Sox owners vow not to pay any more taxes in the future, so this explains why Theo continues to peddle Manny for chumps
The Yankees posted the highest regular payroll at a record $187.9 million, up $18 million from 2003. The Sox ranked second at $130.4 million, ahead of the Angels ($115.6 million), Mets ($103.2 million), Dodgers ($101.7 million), Cubs ($100.7 million), Phillies ($97.4 million), and Cardinals ($92.8 million).
http://www.boston.com/sports/baseball/redsox/articles/2004/12/28/sox_payroll_taxed_at_31m