Briefly

NBA schedules a Christmas present: Kobe versus Shaq

The NBA is giving Kobe, Shaq and the fans quite a present.

The former Los Angeles Lakers teammates will face each other for the first time as opponents Dec. 25, when O’Neal’s Miami Heat face Bryant’s Lakers at Staples Center.

The matchup between Bryant and O’Neal will be televised by ABC and is the highlight of the league’s schedule, which was released Monday. They teamed to win three NBA championships for the Lakers but parted on contentious terms when O’Neal was dealt to the Heat in a blockbuster trade after a loss to Detroit in the NBA Finals.

O’Neal’s first game with the Heat will be Nov. 3 at New Jersey on ESPN, with his home debut against LeBron James and the Cleveland Cavaliers the next night on TNT.

The season tips off with the new-look Houston Rockets, who added Tracy McGrady to Yao Ming, facing the champion Pistons on Nov. 2 on TNT.

The NBA is also featuring for the first time a weeklong series of games between regional opponents, division rivals and historic playoff matchups that it’s billing as “Rivalry Week.” Matchups included in the games from Feb. 22 to March 2 include Houston at San Antonio, the Lakers at the Pistons, Philadelphia at New York, and Boston at the Lakers.

“The Orlando Magic signed free agent forward Stacey Augmon. Terms of the deal were not released.

Sports tax laws

Tax bill provision may affect teams

Many professional sports teams could increase in value by millions of dollars under a provision Congress included in legislation revamping corporate tax laws, tax and sports finance analysts said from Washington.

The exact impact of the language would vary for each franchise. Minor league teams in faltering financial health could lose money because their tax deductions might be worth less under the new rules than under current law, the analysts said.

Profitable franchises could find their values enhanced by many millions of dollars because under the proposed legislation, they would be able to write off far more in taxes than they can today when they sell their teams.

“At the end of the day, there is no doubt it raises franchise values,” said Robert Willens, a managing director of the investment bank Lehman Brothers.

Willens said the provision could add 5 percent to the value of many sports teams. Aaron Barman, who heads the sports finance group of Raymond James & Associates, said profitable National Football League teams could see their value rise by 5 to 6 percent.

The language has been inserted into other bills in recent years but never enacted.

The language would let owners deduct the entire value of their sports franchises – including broadcasting contracts, players’ contracts and concessions – from their income taxes over a 15-year period.

Under current law, only players’ contracts can be written off, but only up to half a franchise’s value and only for the duration of those contracts, generally just a few years.

The provision is in both House and Senate versions of a bill aimed at ending corporate tax breaks that international trade courts have ruled is an illegal export subsidy for U.S. companies.

Tennis

Tennis coach guilty of sex charges

At Melbourne, Australia, a former coach of Mark Philippoussis and Monica Seles was found guilty of sexually abusing a female student at a Melbourne school 20 years ago. A Victorian County Court jury found former teacher Gavin Maxwell Hopper, 48, of Hope Island, Queensland, guilty of three counts of indecent assault and six of gross indecency.

“Kim Clijsters withdrew from the Pilot Pen tournament with a wrist injury.

College football

Two Illini arrested after bar fight

At Champaign, Ill., linebacker Matt Sinclair, Illinois’ leading tackler, and tackle Ryan Matha, another returning starter, were charged with aggravated battery stemming from a weekend bar fight, prosecutors said.

Sinclair, 22, and Matha, 21, were accused of tackling and punching Jamaal L. Applewhite, 19, of Champaign, according to court documents. Applewhite also was charged with aggravated battery, accused of hitting Sinclair on the head with a beer bottle, according to the court papers.

“UCLA wide receiver Idris Moss has been dismissed from the team for multiple violations of athletic department policy, the school said.

Hockey

Sharks give Wilson new contract

Coach Ron Wilson was given a new multiyear contract by San Jose. The Sharks also re-signed assistant coaches Tim Hunter and Rob Zettler. Terms of the deals weren’t immediately available.

“Center Marc Savard agreed to a deal with the Atlanta Thrashers, who also reached contract terms with free agents: Tomas Kloucek, Derek MacKenzie, Kyle Rossiter, Luke Sellars and Brian Maloney.

Miscellany

Tyson undergoes surgery

Mike Tyson underwent arthroscopic surgery on his left knee in Phoenix to repair cartilage damage sustained during his fight with Danny Williams. Fred Sternburg said the doctor estimated Tyson’s knee would be 90 percent healed in eight weeks.

“Major League Soccer expanded to Los Angeles for next season, granting a franchise to Jorge Vergara, owner of popular Mexican team CD Guadalajara. The team is tentatively known as Chivas USA.