PRINCE ALBERT, Sask. Brett Hundley Jersey . - Cody Corbett and Mitchell Moroz had two goals and three assists each as the Edmonton Oil Kings completed their four-game playoff series sweep of the Prince Albert Raiders with a 6-2 victory on Wednesday in Western Hockey League action. Curtis Lazar and Tyler Robertson also scored for Edmonton, while Tristan Jarry made 25 saves for the win. Craig Leverton and Reid Gardiner replied for Prince Albert. Cole Cheveldave stopped 35 shots in the loss. --- WHEAT KINGS 5 PATS 4 BRANDON, Man. — Jayce Hawryluk had a hat trick — including the winner — and added an assist as the Wheat Kings edged Regina to take a 3-0 series lead. Jesse Gabrielle and Chad Robinson also scored for Brandon, while Chad Robinson stopped 29 shots for the win. Dryden Hunt struck twice for the Pats, while Carter Hansen and Jesse Zgraggen also scored. Daniel Wapple made 20 saves. --- BRONCOS 3 TIGERS 2 SWIFT CURRENT, Sask. — Jake DeBrusk scored 5:06 into overtime as the Broncos slipped past Medicine Hat to tie their playoff series 2-2. Graham Black scored twice for Swift Current and Eetu Laurikainen made 39 saves. Captain Curtis Valk had both goals for the Tigers and Marek Langhamer stopped 42 shots. --- WINTERHAWKS 6 GIANTS 1 VANCOUVER — Oliver Bjorkstrand had a power-play goal and added two assists to lead Portland past the Giants. Chase De Leo, Adam De Champlain, Keegan Iverson, Alex Schoenborn and Brendan Leipsic rounded out the attack for the Winterhawks, who swept the playoff series in four games. Brendan Burke stopped 32 shots. Carter Popoff was the lone scorer for Vancouver. Goaltender Payton Lee stopped 10 of 13 shots in 17:05 of work for the Giants. Jared Rathjen made 29 saves on 32 shots in relief. --- ROYALS 6 CHIEFS 1 SPOKANE, Wash. — Austin Carroll scored two goals and assisted on another as Victoria took a 3-0 series lead over Spokane. Logan Nelson and Travis Brown had a goal and an assist apiece, and Jordan Fransoo and Ben Walker also scored for the Royals, who were 3-for-6 on the power play. Bradon Magee chipped in with three assists. Liam Stewart scored the lone goal for the Chiefs, and Eric Williams and Garret Hughson combined for 18 saves. Williams started in net, giving up five goals on 22 shots, and Hughson made one save on two shots in relief. Victorias Patrik Polivka made 20 saves for the victory. --- ROCKETS 5 AMERICANS 3 KENNEWICK, Wash. — Marek Tvrdons power-play goal in the second period was the eventual winner as Kelowna held off Tri-City. Tyson Baillie scored and added two assists for the Rockets, who lead the playoff series 3-1. Cole Linaker, Justin Kirkland and Madison Bowey chipped in as well. Jordon Cooke made 25 saves for the win. Justin Hamonic, Philip Tot and Brian Williams supplied the offence for the Americans. Eric Comrie turned aside 27 shots in goal in the losing effort. --- Ahmad Brooks Jersey .com) - Novak Djokovic and Roger Federer were among the third-round winners Friday at the French Open. Jake Ryan Jersey . On Sunday, head coach Patrick Roy said the teams leading scorer will skate at Mondays morning practice and the club will make a decision on his status for Game 6 at that point.ST. LOUIS -- Attorneys for the St. Louis Rams have filed a tax appeal with the state of Missouri, seeking a refund of about $400,000. The St. Louis Post-Dispatch reports that the Rams have also asked the state to forgive an additional $445,000 in unpaid taxes. So far, the state has refused to give any money back to the NFL team. The Rams have contested tax assessments before -- theyve filed six appeals since 2008, amounting to $4.7 million at face value. Theres no way to tell what happened with each case, but the Missouri Department of Revenue says four of the cases were settled. The state would not offer details, claiming that sales tax receipts are closed records. A message seeking comment from the Rams on Thursday was not returned. The Post-Dispatch reported that the appeals began after a state audit in September 2008, when the Rams were told that the team owed nearly $1.4 million in unpaid taxes on luxury club memberships. The Rams protested that assessment -- the first of the six appeals. "Some people are just a little more aggressive in trying to diminish their state tax bills," said Henry Ordower, a tax law professor at Saint Louis University. He said appeals have been more common in recent years because states have sought ways to increase their tax collection. Aaron Ripkowski Jersey. "Every state has been more assertive in collecting state taxes," Ordower said. "States need money." The Rams collect about 4 per cent in state sales tax, 4.5 per cent in city sales tax and an additional 5 per cent for the city amusement tax, totalling about $13.50 on a $100 ticket. The team also sells something called a "club membership." Club memberships add $1,000 on top of the ticket price, and members get food and beverage discounts, entry to draft previews, training camp practices and special events, and other benefits. In the 2008 filing, the Rams argued that club memberships are benefits, not tickets, and shouldnt be subjected to sales taxes. In the other appeals, the team argued it is not subject to states sales tax at all. Then in 2011, the Rams said they discovered they were "erroneously" calculating sales taxes on a base ticket price inflated by the city taxes. That means the city was collecting about 40 cents too much on each $100 ticket. That led to appeals for reimbursement of $401,000 and $445,000 over the past two years. 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PRINCE ALBERT, Sask. Brett Hundley Jersey . - Cody Corbett and Mitchell Moroz had two goals and three assists each as the Edmonton Oil Kings completed their four-game playoff series sweep of the Prince Albert Raiders with a 6-2 victory on Wednesday in Western Hockey League action. Curtis Lazar and Tyler Robertson also scored for Edmonton, while Tristan Jarry made 25 saves for the win. Craig Leverton and Reid Gardiner replied for Prince Albert. Cole Cheveldave stopped 35 shots in the loss. --- WHEAT KINGS 5 PATS 4 BRANDON, Man. — Jayce Hawryluk had a hat trick — including the winner — and added an assist as the Wheat Kings edged Regina to take a 3-0 series lead. Jesse Gabrielle and Chad Robinson also scored for Brandon, while Chad Robinson stopped 29 shots for the win. Dryden Hunt struck twice for the Pats, while Carter Hansen and Jesse Zgraggen also scored. Daniel Wapple made 20 saves. --- BRONCOS 3 TIGERS 2 SWIFT CURRENT, Sask. — Jake DeBrusk scored 5:06 into overtime as the Broncos slipped past Medicine Hat to tie their playoff series 2-2. Graham Black scored twice for Swift Current and Eetu Laurikainen made 39 saves. Captain Curtis Valk had both goals for the Tigers and Marek Langhamer stopped 42 shots. --- WINTERHAWKS 6 GIANTS 1 VANCOUVER — Oliver Bjorkstrand had a power-play goal and added two assists to lead Portland past the Giants. Chase De Leo, Adam De Champlain, Keegan Iverson, Alex Schoenborn and Brendan Leipsic rounded out the attack for the Winterhawks, who swept the playoff series in four games. Brendan Burke stopped 32 shots. Carter Popoff was the lone scorer for Vancouver. Goaltender Payton Lee stopped 10 of 13 shots in 17:05 of work for the Giants. Jared Rathjen made 29 saves on 32 shots in relief. --- ROYALS 6 CHIEFS 1 SPOKANE, Wash. — Austin Carroll scored two goals and assisted on another as Victoria took a 3-0 series lead over Spokane. Logan Nelson and Travis Brown had a goal and an assist apiece, and Jordan Fransoo and Ben Walker also scored for the Royals, who were 3-for-6 on the power play. Bradon Magee chipped in with three assists. Liam Stewart scored the lone goal for the Chiefs, and Eric Williams and Garret Hughson combined for 18 saves. Williams started in net, giving up five goals on 22 shots, and Hughson made one save on two shots in relief. Victorias Patrik Polivka made 20 saves for the victory. --- ROCKETS 5 AMERICANS 3 KENNEWICK, Wash. — Marek Tvrdons power-play goal in the second period was the eventual winner as Kelowna held off Tri-City. Tyson Baillie scored and added two assists for the Rockets, who lead the playoff series 3-1. Cole Linaker, Justin Kirkland and Madison Bowey chipped in as well. Jordon Cooke made 25 saves for the win. Justin Hamonic, Philip Tot and Brian Williams supplied the offence for the Americans. Eric Comrie turned aside 27 shots in goal in the losing effort. --- Ahmad Brooks Jersey .com) - Novak Djokovic and Roger Federer were among the third-round winners Friday at the French Open. Jake Ryan Jersey . On Sunday, head coach Patrick Roy said the teams leading scorer will skate at Mondays morning practice and the club will make a decision on his status for Game 6 at that point.ST. LOUIS -- Attorneys for the St. Louis Rams have filed a tax appeal with the state of Missouri, seeking a refund of about $400,000. The St. Louis Post-Dispatch reports that the Rams have also asked the state to forgive an additional $445,000 in unpaid taxes. So far, the state has refused to give any money back to the NFL team. The Rams have contested tax assessments before -- theyve filed six appeals since 2008, amounting to $4.7 million at face value. Theres no way to tell what happened with each case, but the Missouri Department of Revenue says four of the cases were settled. The state would not offer details, claiming that sales tax receipts are closed records. A message seeking comment from the Rams on Thursday was not returned. The Post-Dispatch reported that the appeals began after a state audit in September 2008, when the Rams were told that the team owed nearly $1.4 million in unpaid taxes on luxury club memberships. The Rams protested that assessment -- the first of the six appeals. "Some people are just a little more aggressive in trying to diminish their state tax bills," said Henry Ordower, a tax law professor at Saint Louis University. He said appeals have been more common in recent years because states have sought ways to increase their tax collection. Aaron Ripkowski Jersey. "Every state has been more assertive in collecting state taxes," Ordower said. "States need money." The Rams collect about 4 per cent in state sales tax, 4.5 per cent in city sales tax and an additional 5 per cent for the city amusement tax, totalling about $13.50 on a $100 ticket. The team also sells something called a "club membership." Club memberships add $1,000 on top of the ticket price, and members get food and beverage discounts, entry to draft previews, training camp practices and special events, and other benefits. In the 2008 filing, the Rams argued that club memberships are benefits, not tickets, and shouldnt be subjected to sales taxes. In the other appeals, the team argued it is not subject to states sales tax at all. Then in 2011, the Rams said they discovered they were "erroneously" calculating sales taxes on a base ticket price inflated by the city taxes. That means the city was collecting about 40 cents too much on each $100 ticket. That led to appeals for reimbursement of $401,000 and $445,000 over the past two years. 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