Feb 19, 2010, 6:24 PM EDT
Tom Ziller of FanHouse has a breakdown of the 11 teams set to pay the NBA luxury tax this summer. The Lakers, Mavericks, Celtics, and Cavaliers are set to pay the highest penalties. The teams with the four best records in the Western Conference are all set to pay the luxury tax. In the East, Atlanta is the only top-four team that will not pay the tax. Of the 11 teams over the cap, only the Knicks would miss the playoffs if they started today.
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