MVJim

Well then, if he is an introvert, get him a job where he can excel in. Football is not it. What does it tell your players when He NEVER questions an official's call? Case in point was in the New Orleans game when Josh Reed was not down (tremendous balance by Reed) on a pass play but was called down by an official 5 feet away. While the whistle blew and it could not be reversed, the coach has got to let that official know he blew it and not just say "OK" as Jauron the introvert stated (you could read his lips on the tube). Your faults of Jauron you mention above are all very accurate. Also, the coaches you mention did not have personailities like Cowher or Gruden but they did have one thing displayed on the field...they cared and backed their players. They would let the officials know when they blew a call. Jauron looks like he could care less. All he does is look up at the clock so he can determine when he can have dinner. DUMP HIM!!

Then let's bring in a coach who spits out passion...ala Bill Cowher or John Gruden. Do you think these two would put up with this crap? Today, Kirk Chambers was being beaten repeatedly by an ex Canadian Football player. We cut this guy for a reason...he sucks. We go long 3 plays and have 3 completions. So, what do we do next? Back to the dump off throws. Does Edward's arm get tired if he throws over 10 yards? He looks totally scared. You cannot win with a gameplan that features Derek Fine. Bottom line, Jauron MUST GO. If I hear the standard press conference from Jauron & Edwards tomorrow, I will puke. I hope T.O. lets loose. At least it will put some pizzazz into another boring season.

I believe everyone will agree that football is a collision sport and brings out the passion in the coaching staff and players. Players will work harder and have a greater desire if you see it from your leader. Watching Jauron on the sideline makes one believe he cannot wait until the game ends. He NEVER criticizes a call, thus, he NEVER gets a call. He has his team play with a philosophy of "not to lose" rather than "going get a win". If his player makes a bonehead mistake during the game, he never scolds him, or for that matter, never pays attention to him. This man, while he may be a very respectable person, totally lacks the passion it takes to succeed in the NFL. When he gets fired(not if he gets fired), he should look for reemployment at some local funeral homes to greet and console the grieving as he has the look of a mortician.

Very nice job. The echoes symbolizes that Tim Russert's voice still reverberates within us. The Wide Right and No Goal symbolizes the resiliency of the City in that hope is eternal and we live to cheer on for another day. Did anyone ever think of what it would have been like if Norwood made the field goal? Would we still have the same passion we currently harbor within ourselves for that special future moment that will put all the Wide Rights and No Goals to sleep for good? Or would we just fade into the sunset like so many other one-time champions? Tim said it best when he mentioned Dallas has its oil fields and blondes and Washington its politics. But Buffalo has its passion to keep going no matter what obstacles can be thrown in front of them. I live in Southern Orange County in California and when someone mentions the four lost Super Bowls, it defines the greatest era of the Buffalo Bills. I respond that were were four-time AFC champions, a feat that more than likely will never be repeated. Even the Pats can not take that away from us. Resiliency is what defines us Bill's fans. Passion is our engine to keep going when things look bleak. Go Bills!!

I will always remember the charge and excitement TKO generated when he came through the tunnel. He was a ferocious player and leader and will definitely be missed. He was also a "class" person which is sometimes a rare commodity in the NFL these days. Good luck on your future with Phily and wishing you make the playoffs. You deserve it.

I also live in Orange County and you know what. I feel just the opposite. While I enjoy going to see the Bills play in San Diego, Arizona, and the Bay Area besides flying to Buffalo and seeing them at the Ralph, the big difference if they moved here is this...they no longer would be the Bills and that would suck. The Bills belong in Buffalo only. Any other city and they are no longer the Bills. Somehow, we need to make sure the Bills stay the Buffalo Bills with their residence in Buffalo.

If you are in Orange County, you can join the Costa Mesa Bills Backers at the Corner Office Sports Bar & Grill which is conveniently located in the Lakes Pavilion Center just blocks from South Coast Plaza Shopping Center in Costa Mesa. The address and website are shown below. Corner Office Sports Bar & Grill 580 Anton Blvd., #201 Costa Mesa, CA 92626 Phone: (714) 979-9922 Email: info@cornerofficegrill.com They open on Sunday at 9:30 a.m. and gametime is at 10:00 a.m. PST. They have numerous big screens and we have tables reserved for us.

The Costa Mesa Bills Backers meet at the Corner Office Sports Bar in Costa Mesa. It is located at 580 Anton Blvd near the South Coast Plaza. Our club was originally the Southern California Bills Backers and was founded by Bill Milledge where we started out at Whipples and proceeded to what was the ultimate of Bills Bars, Marbles, where we were the resident tenants on Sundays. The club has since split into a few different chapters due to demographics and now our chapter meets at the Corner Office. It is an upscale bar with numerous big screen TVs that caters to all fans. However, we are afforded a reserved section and since we have the most fans there, we get the sound of the Bills game. The food and service is very good. If in So Cal, meet us at the Corner Office which is very close to John Wayne Airport. Go Bills!!

I left Buffalo in 1979 for California but really enjoy my visits back home. I currently reside in South Orange County where home values have become a second pension to most. I am a firm believer that wherever you decide to live, it is a compromise. Here in Southern California, the traffic is a big thing along with housing (if you were not fortunate enough to buy before the big surge). But, to me, the weather is the best around since it lacks the humidity of other parts of the country. Compromise. Buffalo is a great place to grow up for families and college kids. It has a unique love for its sports teams which is very refreshing. I have been gone for 27 years but still try to return annually to attend Bills games, enjoy the tailgating, continuing after the game at the Big Tree Inn, and enjoy visiting everyone. Unfortunately, what Buffalo lacks is opportunity. Businesses cannot afford the heavy tax burden of the State and with the population shrinking, potential profits are leaving. If you currently have a job in Buffalo and hate it, you have to stay in it because there are few options. And how do you create opportunity? The political system needs a restructuring to create a vision of opportunity by establishing incentives for business which will result in jobs and opportunity. It is time that Buffalo stops the process of providing the education needs for other states to reap the benefits and keep our young students local to continue their Buffalo heritage. You cannot fault the youth for seeking opportunity and growth. The current status is sad to all of us who left because we love the city of Buffalo and proudly state that wherever we go. However, if the politicians do not wake up, many more will leave including our pride and joy, the Buffalo Bills, which could start the entire demise of the city we all grew up to love so dearly.

RIP Kirby. If only the players of today showed the amount of respect for the game KP showed, the game would be much better off. Kirby did it with that infectious smile where you felt like he was just a kid having fun. No matter how his later days took their toll, he will always be remembered as a leader and ambassador of the great game of baseball. Thanks for all the memories.

With the rule that all calls within the last two minutes of each half cannot be challenged by the coach but only by the official in the review booth, calling a timeout signals to the review booth that if not for that rule, the coach would have challenged that play. In all cases I have witnessed where a timeout is called right after a questionable play in the last two minutes of a half, the booth has responded with a review. Now, I am not saying that the play would have been reversed but this call definitely deserved to be reviewed. It was critical for that time in the game. MM needs to get more into the game both in emotions and awareness. Calling a timeout in this situation does not take a PhD. We have enough problems without beating ourselves by cerebral brainfarts.

I would not put too much faith in the men in the booth reacting quickly. Usually, the whistle blows for a review only when a certain amount of time in the huddle transpired. If you noticed, Denver lined up very quickly to kick the extra point to avoid a review. A timeout would have given the booth ample time to review. My point is that MM was clueless on what to do. This was a critical part of the game as we needed a lead at halftime after pretty much dominating the first half. All we had to show for the effort was a tie which was pretty depressing going into halftime.

Coach Mularkey stated that "the tipped ball that went for a Broncos touchdown took the wind out of their sails a bit. He thought the replay booth should have looked at it but since it was within the two minute warning he couldn't challenge it. That play mirrors the story of the season, missed opportunities". Your are right Mike. Missed opportunities. With two timeouts left and only 43 seconds left in the first half, one of those timeouts should have been used to give the officials in the booth more time to consider to review that play. There was a diffrence of 4 points at stake and momentum. There were two possibilities for reversal..one was Vincent had possession and the second was that Rod Smith did not have control when he ended up on the end line. Now, it is very possible that the call may have stood but we went into the locker room with that timeout in our back pocket and wasted it. How in the world are these "professional" coaches so inept when it comes to clock management and the use of timeouts? When we did get the ball back, after a Holcomb completion over the middle, instead of immediately using a timeout, we tried hurry up and wasted valuable seconds. Result...timeouts taken into the dressing room. Mularkey used to have more emotion last season and now seems to accept whatever call these incompetent officials call. The officiating in the NFL is by all standards atrocious and that should give more credence is using a timeout to have them look at the called play. Maybe the Bills should utilize that wasted timeout on Mularkey and TD and find someone who can manage the game!!

In reference to #6, did you see his performance against San Diego? I was there and he was easily beat on two TDs and looked pathetic. Now, I am not saying he is the worst CB. All I am saying is for someone who believes he is the top shutdown corner and should be compensated as the best, he certainly has not come close to backing up those statements. Nate seemed to play better before all these self proclamations. Maybe he put too much pressure on himself to perform. But, I do know that Miami was going straight after him yesterday on numerous occasions and Chambers had him for lunch. So, where does he fit in? He is a good cornerback with a salary comparable to about 50-60% of what he thinks he is worth, or about $3.0 - 3.5 million per year. No way do we place the franchise tag on him. That would be a waste of salary cap space. And lastly, I believe we extended our best cornerback in McGee who, when healthy, makes plays and does not leave much separation between himself and the receiver.

Clements "claims" to be the best "shutdown" CB in the league and should be the top paid. He "used" to field punts (increasing his value) but Parrish has taken that away from him. A couple of questions: 1. If he is the best shutdown CB, why does he have to give the receiver a 10-15 yard cushion on most of the plays? 2. If he is the best shutdown CB, why are teams throwing his way so much lately and away from McGee? 3. They can discuss the two turnovers in the red zone as critical and they were, but why do we not hear about how Nate dropped a sure TD interception attempt that probably would have put the game away? The answer is he is without a doubt one of the most overrated players on our team. If this guy makes the Pro Bowl, I will puke.

I would like to extend my thanks to Jimbo and the entire San Diego Bills Backers Club for putting together a great weekend of fun and entertainment. From the arranging of rooms at the BW Blue Sea Lodge to the Pub Crawl and Bills party at Blind Melons on Saturday to the great tailgate on Sunday morning, everything thing was done first class. Loyal Bills fans showed up for the game in big numbers. Unfortunately, the team failed to show up. But nothing could take away from a grand old time. Thanks again Jimbo for an All-Pro effort!!

Look at the following website for the San Diego Bills Backers Club (www.sdbbc.org).

When we had the Flutie-Johnson reunion a few years ago, there were a ton of fans. We stayed at the Holiday Inn in Old Town and had a huge Friday Night Rally party where Steve Christie even joined us. The Holiday Inn ran out of beer TWICE and could not believe how us Buffalo people partied. On Saturday, we went to the Gaslamp District in downtown SD and had a blast. On Sunday, we had a huge tailgate where we were placed on the Chargers practice field adjacent to Qualcomm with Beef on Weck, Italian Sausage, Weber's Mustard, Genny Cream Ale, etc... I am sure Jim Phillips of the San Diego Bills Backers is already at work but we don't find out the date until usually the second week of April. Rose Puskas of the Portland Backers probably also will be part of the festivities and will some members from the Costa Mesa Backers (also known as the Southern California Bills Backers). I live in Mission Viejo, just 70 miles north of San Diego and am looking forward to another grand time. Go Bills in 2005!!

My point above was that you need to have substantial basis as to when you can take the loss on what is considered a worthless stock. And you must take it in the year of the loss. As a matter in fact, if it indeed was declared worthless in 2003, you would probably benefit by amending if the loss was large as you could possibly take a $3,000 loss in both 2003 and 2004, assuming no other capital transactions. However, I do agree with the previous message, "consult for tax professional". The rain has finally stopped in the OC and the golf course will be open. Fore!!

You need to ask yourself who rendered them useless or in this case worthless. Sometimes, that is a matter of your judgement when you perceive them worthless (assuming you have substantial basis for making that decision). Having a stock loss on your return does not in and of itself sound an alarm. Remember, it is a capital loss and combining that loss with other sales, you can only take a $3,000 capital loss on your return in a given year. However, any unused loss carries forward to future years. One thing to keep in mind. If you write it off as a total loss in either 2003 or 2004, whichever you make a decision on, if the stock rebounds in the future, your new tax basis in that stock is $0 since the tax basis at the time of declaring the stock useless was written down to $0 from the original tax basis. Thus, anything you would sell it for would be gain. Hope that helps. Now, back to the rain in the OC!!