Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: THURSDAY, December 22, 1994                   TAG: 9412220101
SECTION: SPORTS                    PAGE: B-1   EDITION: METRO 
SOURCE: Associated Press
DATELINE: TORONTO                                LENGTH: Medium

NHL PLAYERS HARDEN TAX STANCE

Locked-out NHL players took an even stronger stand against the owners' proposed payroll tax following a lecture Wednesday from an economics professor.

Jerry Hausman of the Massachusetts Institute of Technology told 240 members of the NHL Players Association the tax would work much like a more rigid cap in stifling salaries.

``There's no deal to be made with a tax. That's what came out of this meeting,'' Pittsburgh defenseman Larry Murphy said. ``They're not going to get all the concessions we made and then lay a tax on top of it. If they withdraw the tax, the deal will be done in a day.''

The tax has been the primary sticking point in attempts to end the lockout, which has wiped out the first 82 days of the NHL season and endangers the rest.

The owners say they need a cap to control escalating expenses; the players have vowed never to accept an artificial limit on salaries.

Although Stephane Richer of the New Jersey Devils has said many players would agree to a tax, those leaving the meeting Wednesday said any dissension was based on a misunderstanding about what the tax would do.

``It [Hausman's lecture] showed there would be a problem for each and every guy negotiating a contract,'' Anaheim Mighty Ducks defenseman Tom Kurvers said.

The Canadian Press, citing unidentified sources, reported the league has offered to take the tax off the table. The offer included other terms costly to the players, the CP reported, but it could be used as a starting point for negotiations to resume.

NHL spokesman Arthur Pincus denied the tax had been withdrawn.