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. Nick Chubb Jersey . On Friday night, after a long rain delay, he was scratched from his scheduled start. Ozzie Newsome Jersey . The third-ranked Lewis, a three-time winner this year on the LPGA Tour, had a 9-under 135 total at Emirates Golf Course in the Ladies European Tours season-ending tournament. http://www.officialclevelandbrownspro.co...-browns-jersey/. The D-Backs came into being in 1998 and appear destined to finish second in the AL West after the Tsunami that is the Los Angeles Dodgers swept over them. I thought it might be interesting to see what the D-backs have done over their 16 years compared to what the Blue Jays have done over their past 16 campaigns. Custom Cleveland Browns Jerseys . -- Ricky Romeros comeback bid hit another road bump Tuesday in an ugly 18-4 Jays loss to a Detroit Tigers split squad. David Njoku Jersey . According to a report from ESPN, sources said Manuels college coach Jimbo Fisher told teams he didnt think Manuel had the tools to be an NFL starter.WASHINGTON -- Dirk Nowitzki is the 13th-leading scorer in NBA history. On Wednesday night, in his words, he was reduced to "an expensive decoy." Nowitzki was held to a season-low nine points, and missed 11 of 14 shots from the field, but the Dallas Mavericks still beat the Washington Wizards 87-78. Monta Ellis scored 16 of his 23 points in the second half and Vince Carter had 13 as the Mavericks won despite equaling their season low in points. "It was an ugly game. I think we set the NBA back a couple years today," Nowitzki said. He rolled his left ankle in the games first minute, for "probably the 200th time in my career," Nowitzki said. "It was obvious that I wasnt moving well. I didnt get any elevation on my jumper." The key to the game was Dallas holding Washington scoreless for more than 4 minutes late in the game. The Wizards led 74-70 with 4:58 to play, but the Mavericks scored nine straight points on a 3-pointer by Carter, a hook shoot by Brandan Wright, two free throws by Carter and a jumper by Ellis to give Dallas a 79-74 lead with 2:14 to play. Washington didnt score again until John Wall, who led the Wizards with 22 points, made two free throws with 46 seconds to play. The Mavericks won despite shooting just 38.5 per cent, but they held Washington to 37.5 per cent. "It was a beautiful game," Dallas coach Rick Carlisle laughed. "It was such a competitive game, up and down the stretch, whoever won was going to be the survivor." Trevor Booker had 10 points and a career-high 19 rebounds for Washington. "We wasted a good defensive effort," coach Randy Wittman said. It was Dallas fourth straight win on the road and their eighth straight over the Wizards (14-15), who failed in their attempt to rise above .500 for the first time since Oct. 31, 2009. It was the second time this season Washington failed to get over the .500 mark. "Its a great opportunity in front of us, and we continue to get there and we just lay an egg in the next game," Wizards guard Bradley Beal said. Beal, who shott 4 for 13, was pleased that Washington thwarted Nowitzki.dddddddddddd "Whenever you can hold a great scorer like that down to a minimum, you always love your chances," Beal said. Ellis, who signed with the Mavericks as a free agent last summer, was a career 77 per cent free throw shooter. This season, hes boosted his percentage to 83, and on Wednesday made 9 of 10. "I thought tonight was Monta Ellis best game with us. He had such great command of the game offensively. He was under control, he was finding people," Carlisle said. Ellis hit all six of his free throws in the fourth quarter. "I want to get better, for that opportunity down the stretch to make those free throws, because I know theyre going to put the ball in my hands," Ellis said. In its last game, Dallas escaped with a win at Minnesota on Monday. On Tuesday, the NBA released a statement saying that the Timberwolves Kevin Love should have been awarded two free throws late in a two-point Mavericks win. Shawn Marion should have been assessed a foul, the NBA said. The Mavericks finished the first quarter Wednesday on a 15-5 run to take a 25-20 lead. Washington went on a 9-0 run to take a 36-35 lead with 3:48 to play in the first half. The Wizards led 42-39 at halftime. The Wizards led through nearly the entire third quarter, surrendering the lead briefly on a 9-0 Dallas run, but led 61-59 after three. Wall, who had seven rebounds and five assists, but tied a season high with seven turnovers, left the court with about 3 minutes to play in the first quarter. His left eye was cut and after the game he continued to wear a bandage. Wall said he was elbowed in the eye in a scrum, but wasnt sure who hit him. "I just know there was four of us down there," Wall said. NOTES: Carlisle declined comment on the NBAs statement about Mondays game. ... Washington swingman Glen Rice, who had surgery on his right wrist last month, had the sutures removed from it Tuesday, Wittman said. ... This was the second consecutive year the Mavericks and Wizards played on New Years Day in Washington. 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