Mark-to-market: The Showdown Over Tax Reform

MIAMI — Observations and other notes of interest from Monday night’s 110-95 victory over the Brooklyn Nets: – Well this sucks. – Truly, truly sucks. – Days from an expected move to a standard contract that would more than double his salary, Dru Smith went down with 8:18 to play in the second period, seemingly instantly aware of the major damage to his left leg. – Helped off the court, with his wife joining him in the tunnel leading to the locker room. – This for a player who had spent months recovering from last season’s devastating injury to his right knee. – Recovering to the point of making himself essential to Erik Spoelstra’s rotation. – Including a start in Saturday’s game in Orlando. – And now this. – Foremost, prayers up. – This is a good kid, nice guy, hard worker, devoted teammate. – And now the cold, hard reality of the NBA. – Among roster options could be Dennis Smith Jr., who remains available. – There also could be Isaiah Stevens called up on a two-way deal from the Heat’s G League affiliate. – Or perhaps Terry Rozier, sidelined Monday by knee pain, becomes what the Heat thought he could be when acquired 11 months ago. – But with the Heat’s position against the luxury tax, a standard deal for a sidelined Dru Smith would seem highly unlikely. – Smith spent months last season rehabilitating behind the scenes at Kaseya Center. – Now it appears more of the same. – He deserves better. – After explaining Saturday that that night’s move of Nikola Jovic and Smith into the starting lineup was based on Jimmy Butler being out and the Magic’s large front line, Spoelsta moved in a different direction Monday night. – This time, in remaining with Bam Adebayo, Tyler Herro and Duncan Robinson, Spoelstra went with Haywood Highsmith and Jaime Jaquez Jr.

MIAMI – The Miami Heat already were at an emotional loss watching Dru Smith being escorted off the court in the second period with a leg injury. For a while, they also seemed at a loss against a team trying to lose. Eventually, if not emotionally, order was restored enough for Erik Spoelstra’s team to snap a three-game losing streak with Monday night’s 110-95 victory over the Brooklyn Nets at Kaseya Center. “We’ll just have to see tomorrow,” Spoelstra said of Smith’s injury, which stands as potentially season-ending.

By MORGAN LEE SANTA FE, N. M. (AP) — New Mexico prosecutors won’t pursue an appeal of a court’s decision to dismiss an involuntary manslaughter charge against Alec Baldwin in the fatal shooting on a cinematographer on the set of a Western movie, the Santa Fe district attorney’s office announced Monday. Special Prosecutor Kari Morrissey withdrew the appeal of a July decision at trial to dismiss the charge against Baldwin in the death of cinematographer Halyna Hutchins during a rehearsal on set for the movie “Rust” outside Santa Fe in October 2021. “Today’s decision to dismiss the appeal is the final vindication of what Alec Baldwin and his attorneys have said from the beginning — this was an unspeakable tragedy but Alec Baldwin committed no crime,” said defense attorneys Luke Nikas and Alex Spiro.

One man was dead and another was on the run Monday after a shooting at a neighborhood convenience store, Delray Beach Police said. Few details were immediately available, and no description of the shooter was provided. Police spokeswoman Gina Carter said the shooting occurred at the Bi-Lo Market at 24 NW Eighth Ave.

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One person was killed and five people were injured Monday in an explosion on a boat at the Lauderdale Marina near the popular 15th Street Fisheries restaurant in Fort Lauderdale. “Five people have been transported to local hospitals for treatment, three of whom are suffering from traumatic injuries,” said Fort Lauderdale Fire Rescue spokesman Frank Guzman. A sixth person was reported missing and later found dead in the water by the Broward Sheriff’s Office, Guzman said. The first 911 calls came in just before 6 p.m.