The C's are fighting an uphill battle for Maggette. Even though the contract is the same the money really isn't. If both teams offer the full mil-level exception of about $5.8M, Maggette stands to make about $200K more per year with the Spurs than the Celts because of state income taxes (Texas has none). Combine it with he cost of living difference between the greater Boston area and San Antonio (about 40% less in San Antonio), and Maggette is living considerably larger in Texas.

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