Fear the 'Fro is back after the biggest slaughter of the Cavs season.  Sam Merrill found his form, to the tune of 27 points, as the Cavaliers capitalized on a reeling Mavs team.  Then (15:14), Bob gets into the difficult circumstances surrounding the avoidance of the dreaded luxury tax we've heard so much about.  Finally, we conclude with some audio mailbags.

(0:00) Cavs Roll Mavs, Sam returns in a big way
(15:14) A Luxury Tax Math Lesson:  Why you should prepare for some pain if you want to line Gilbert's pockets
(29:22) Audio Mailbag: Matt in Cleveland on Luka Deal
(34:47) Audio Mailbag: Parker on Punting Luka?
(35:51) Audio Mailbag: Are Serena and Anna the Same Woman?