NBA JAM: GOLDEN STATE WARRIORS

In our continuing rundown on the NBA season, Neate looks at the Pacific Division, specifically the Golden State Warriors.

Last season: 34-48, tied for 12th in Western Conference
Coach: Don Nelson
New faces: Devin Brown, Patrick O'Bryant
Funny-looking white guy: Mike Dunleavy
Blogs: Golden State of Mind, Warriors World, Janny Hu (San Fran Chronicle)

Their team haven't played a game that counts yet, but long-suffering Warriors fans might already have their Man of the Year: David Rivkin.

Rivkin is a tax partner in KPMG, an accounting firm which is involved in the largest criminal tax case in U.S. history. He pleaded guilty last March to conspiracy and tax evasion -- or as the San Diego Union-Tribune put it, "helping multimillionaires lose money" -- and is now working for Uncle Sam, cooperating with federal prosecutors as they pursue the case.

What does this have to do with basketball? Well, court filings say universally loathed Warriors owner Christopher Cohan is one of the very rich people who used KPMG's tax shelters. Now Cohan and his wife are suing the feds over a $482 million US tax assessment. Forbes.com reported over the summer that the IRS contends the Cohans had a taxable income of $369 million in 1998, when they reported a net loss of $14 million -- "and even claimed a $1,200 refundable credit intended for lower-income families with three or more kids."

There's lawsuits flying back and forth, and this will be in court for years. It's a bit of stretch to say this could all lead to Cohan having to sell the Warriors, but you can't blame the team's fans for hoping it does. Cohan has been nothing but bad news for Bay Area hoops fans since he bought the team in 1994.

The Warriors have gone from being a solid, hip team -- remember the days of Run TMC with Tim Hardaway, Mitch Richmond and Chris Mullin? -- to a laughingstock. They haven't made the playoffs once during Cohan's ownership.

You'd have to go back to the days of Harold Ballard to find the last time a team had an owner who was so disinterested in fielding a competitive team, yet the fans kept showing up. More damning yet, Cohan hasn't acted to put a WNBA team in the Bay Area, despite the fact it would big a huge hit there, given the area's diversity and proximity to Stanford University, which has long had one of the top NCAA women's hoops teams.

Thing is, it's not all bad for the team itself. Don Nelson, the coach Cohan pushed out the door in '94-95, is back on the bench and is trying to create more of a running team. That paid off in a strong pre-season, but that could be written off (oops, shouldn't say "written off" in light of Cohan's dispute with the IRS) to the element of surprise.

The Warriors have the right guards to play that style in Jason Richardson (23.2 points per game) and Baron Davis. The forward and centre spots are a dog's breakfast. Golden State has no low-post scoring to speak of -- that's why they took the second-most threes in the league last year, but were 22nd in three-point shooting percentage.

Seriously, Troy Murphy, an oversized perimeter player, is going to play centre? It could work -- G-State is in a division where the Phoenix Suns got by last year with what amounted to a one-forward, four-guard setup -- or it could become the biggest flop associated with the Bay Area since the Jennifer Love Hewitt vehicle Confessions of a Sociopathic Social Climber, which was set in San Fran.

HoopsVibe says there is a "ton of potential" in G-State's frontcourt, but that seems too Pollyanna by half. Mike Dunleavy was too delicate to play the four-spot at Duke, let alone in the NBA, yet that's where the Warriors have him pencilled in.

Last but not least, Golden State doesn't play any defence. Of course, neither does anyone else in the Pacific Division.

Also in Pacific Division: L.A. Clippers, L.A. Lakers, Phoenix Suns, Sacramento Kings
Previously:
Northwest Division: Denver Nuggets, Minnesota Timberwolves, Portland Trail Blazers, Seattle Supersonics, Utah Jazz

That's all for now. Send your thoughts to neatesager@yahoo.ca.