WILL THE TAXMAN PLAY A ROLE IN THE FUTURE OF THE BROWNS?

     Browns Owner Art Modell "must consider" selling or moving
the team "if he is to keep his estate from being socked with a
substantial tax bill that it may not have the cash to pay" in the
case of his death, according to this week's CRAIN'S CLEVELAND
BUSINESS.  Modell, who lists his main business interests as 50%
of the Browns and Stadium Corp., which leases Cleveland Stadium
to the team, "could obtain a large amount of cash to handle a
sizable estate tax bill" by moving the team or selling the club.
CRAIN'S notes that Modell "doesn't have to look far to see the
impact estate taxes can have on a football franchise," as the IRS
filed a $36M claim against the estate of Paul Brown, the late
Bengals co-owner (CRAIN'S CLEVELAND BUSINESS, 9/10).