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ST. LOUIS -- Attorneys for the St. Louis Rams have filed a tax appeal with the state of Missouri, seeking a refund of about $400,000. The St. Louis Post-Dispatch reports that the Rams have also asked the state to forgive an additional $445,000 in unpaid taxes. So far, the state has refused to give any money back to the NFL team. The Rams have contested tax assessments before -- theyve filed six appeals since 2008, amounting to $4.7 million at face value. Theres no way to tell what happened with each case, but the Missouri Department of Revenue says four of the cases were settled. The state would not offer details, claiming that sales tax receipts are closed records. A message seeking comment from the Rams on Thursday was not returned. The Post-Dispatch reported that the appeals began after a state audit in September 2008, when the Rams were told that the team owed nearly $1.4 million in unpaid taxes on luxury club memberships. The Rams protested that assessment -- the first of the six appeals. "Some people are just a little more aggressive in trying to diminish their state tax bills," said Henry Ordower, a tax law professor at Saint Louis University. He said appeals have been more common in recent years because states have sought ways to increase their tax collection. "Every state has been more assertive in collecting state taxes," Ordower said. "States need money." The Rams collect about 4 per cent in state sales tax, 4.5 per cent in city sales tax and an additional 5 per cent for the city amusement tax, totalling about $13.50 on a $100 ticket. The team also sells something called a "club membership." Club memberships add $1,000 on top of the ticket price, and members get food and beverage discounts, entry to draft previews, training camp practices and special events, and other benefits. In the 2008 filing, the Rams argued that club memberships are benefits, not tickets, and shouldnt be subjected to sales taxes. In the other appeals, the team argued it is not subject to states sales tax at all. Then in 2011, the Rams said they discovered they were "erroneously" calculating sales taxes on a base ticket price inflated by the city taxes. That means the city was collecting about 40 cents too much on each $100 ticket. That led to appeals for reimbursement of $401,000 and $445,000 over the past two years. Nike Roshe One Dam Svart . World champions Tatiana Volosozhar and Maxim Trankov of Russia won the gold medal with 237.71 points, Moore-Towers and Moscovitch followed at 208.45 and Ksenia Stolbova and Fedor Klimov of Russia were third at 187. Nike Air Max Thea Dam Svart . Argentina winger Ezequiel Lavezzi and France midfielder Blaise Matuidi scored, with star striker Zlatan Ibrahimovic setting up both despite having a poor game by his high standards. Forward Eduardo gave Ajaccio the lead in the sixth minute after being set up by right winger Benjamin Andre, and the Corsican side looked comfortable in the first half, with the lively Johan Cavalli causing problems with his probing runs from midfield. http://www.rosheonedam.net/nike-roshe-one-flyknit/...-herr.h tml .ca! Kerry, Two nights after the Scott-Eriksson incident in Buffalo, the Bruins returned home to play San Jose. In that game, Zdeno Chara put a check on Tommy Wingels that clearly targeted his head. Nike Roshe One Print . Speaking Thursday on TSN 1050 Thursday, the Leafs GM also touched on the questions surrounding the teams leadership and the struggles of his big-name free-agent signing. “Its not from lack of effort from the coaching staff. Nike Roshe One Br . It just didnt show when he hit the ice. Berra made 42 saves and Kris Russell scored at 1:32 of overtime, lifting the Calgary Flames to a 3-2 victory over the Chicago Blackhawks on Sunday night.Each week, The Reporters put their thumbs out to the good and the bad in the world of sports. This week they discuss J.R. Smiths antics, Dennis Rodmans trip to North Korea, Toronto FCs spending and the inspiring story of a California high-school basketball player. Bruce Arthur, National Post: My thumb is down to J.R. Smith, the illegitimate clown prince of basketball. The New York Knicks are their own unique brand of farce, but Smith takes it to a different, dumber level. This week he was fined $50,000 for trying to untie an opponents shoelace again, after being warned by the NBA, hey, dont try to untie an opponents shoelace again. This had literally never happened before. He had already been suspended in his career for fights, for drugs, and even for reckless driving causing a death, and he has said over and over, "Ive learned." But he never learns. Hes a player with talent, no desire to shape it, no thoughts of consequences, and the brain of a slow-ish ostrich. Someone should tie his shoelaces together, and be done with it. Steve Simmons, Toronto Sun: My thumb is down to Dennis Rodman and his bizarre egotistical nonsensical attempt at diplomacy with his latest visit to North Korea. This isnt the Richard Nixon days, when ping-pong began to unfreeze the relationship between the United States and China. This is today, and this is the clown Rodman, trying to look serious in a political arena. The situation becomes all the more troubling when you consider Rodmans patty-cake friendship with dictator and admirer Kim Jong-un. While in North Korea, Rodman suggested that American tour guide, Kenneth Bae, jailed 15 years for state subversion, was at fault for being held captive and after saying that, bllamed his verbal outburst on drinking too much.dddddddddddd Dennis Rodman is, was, and remains something of a sporting embarrassment. The fact he is playing a more difficult game here only makes it worse. Michael Farber, Sports Illustrated: My thumb is up to Toronto FC for its showy efforts at ending its culture of failure. This week the club repatriated Canadian midfielder Dwayne De Rosario. It then made a global splash by acquiring striker Jermain Defoe from Tottenham and signing another midfielder, American international Michael Bradley, who had been languishing at A.S. Roma. MLSEs $100 million moves faintly echo President Tim Leiwekes investment in David Beckham when Leiweke was in Los Angeles, although labeling MLS most dismal team a "super club" is wildly premature. The last Toronto team to "win" an offseason was the blue jays last winter. Howd that turn out? Dave Hodge, TSN: My thumb is up to California high-school basketball player Austin Hatch, and this story will explain itself. In two airplane crashes eight years apart that killed his father, mother, stepmother, brother and sister, Austin Hatch narrowly escaped death himself. The most recent crash in 2011 left Hatch in a coma for two months. 10 days earlier, he had committed to a basketball scholarship at the University of Michigan. This week, he played in a high-school game for the first time since the crash - his first shot was a three-point attempt, he made it - his schoolmates roared and his teammates jumped from the bench and stormed the court, causing an emotional celebration....and a technical foul. Hatch still looks forward to Michigan, where his scholarship will be honored. Thumbs up all around. Indeed. 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