Tim Donaghy might be pointing out the obvious at this point when he says that other refs in the NBA helped decide playoff games. In a letter written by Donaghy’s lawyers, he cites that refereers helped determine the outcome of games and extend series longer than they should have.

The letter also details an incident in the 2002 playoffs in which Donaghy alleges that two referees, who were known as NBA “company men,” wanted to extend a series to seven games. “Team 5″ could have wrapped up the series in Game 6 but saw two players foul out, lost the game and ultimately the series.

You’d never guess this based on the Eastern Conference, where every series seems to make it to Game 7. You’d also never guess this from the fouls called, given that Boston shot 38 free throws in Game 2 and LA shot 10. Hmmmm. . .

You gotta give the kid credit for the ingenuity of jumping off the car bumper and then ripping the rim down like Shaq himself, only not making the basket and cracking his head on the pavement afterwards (that’s the part that makes it not quite as smooth). Anyway, it was a good effort, and this is when video cameras are always nice.

Tonight marks Game 3 of the NBA Playoffs, and this year’s playoffs have taught us anything, it’s that the Lakers win. Not just tonight, but the next three games. I bet Boston the other night — if you’ve listened to me, you’re now 2-0 betting against the spread. If you listen to me tonight, and you bet the Lakers at -9 (yeah, it’s high, but it’ll hit), you’ll be 3-0 with a lot of loot in your cash, and you’ll be smiling about the playoffs no matter who you’re rooting for.

One glaring stat from the last game? Well, other than the fact that the Celtics shot 38 free throws, and the Lakers shot 10, not a whole ton. Unless, of course, you consider 38-10 a whole ton, like most normal NBA fans.

Tonight marks Game 2 of the NBA Finals, and I have to hope that the delay from Thursday to Sunday was a one time thing but, given how Stern likes to drag these playoffs out, I’m guessing we’ll have a three day break in between each game.

Boston took Game 1 by 10 point, and now find themselves as a one-point underdog. A one-point underdog at home, where they’ve only lost one game?

Pft. Jump on that. I said it in the first game — ride Boston. Ride ‘em hard. I say it again: Ride Boston. Ride ‘em hard. And when Game 3 comes around, and LA’s down 2-0, causing Vegas to only give the Lakers a -3 spread, then ride the Lakers and watch them win by 20. This thing’s going seven, and the home team’s winning it every time.

My guarantee.

It seems Billy Donnovan-esque, but regardless of the feel, the Chicago Bulls, who have the first pick in the NBA draft, don’t have a coach anymore, as was first reported by ESPN.

“This is absolutely mutual,” Collins told the Tribune. “When this first came about, there was a tremendous amount of excitement about this possibility. And I’m losing that. The feeling now is more, ‘Should I do this?’ Once I got to that point, it meant no. I always make decisions yes is yes, no is no and maybe is no.

“Jerry knows me well enough to know the only way I could do this is if I was totally engaged. And I just couldn’t do that now.”

I have an idea: And his name is Isiah Thomas.

The Celtics took Game 1 of the NBA Finals, thanks in most part to Paul Pierce, who injured his knee, came back, and led his team to victory. Pierce went down, and from the look on his face you’d think he tore ever ligament in his knee, but came back and hit two crucial threes that ultimately swung the momentum in the Celtics favor. Pierce finished with 22 points on 7-10 shooting, while also going 3-4 from beyond the arch. Kevin Garnett finished with 24 points — leading all Celtics — and 13 rebounds, and everytime he touched the ball the announcers made it a point to say, “I wish he were more selfish — he needs to take more shots.” Twenty-two shots later, the same repetitive thing never did get old to them.

Kobe Bryant was held to 24 points on 9-26 shooting, and the rest of the Lakers cast was held in check in the second half; the Lakers managed 51 points in the first half, while only able to put in 37 in the second.

The 10 point win puts Boston up a game, but also does something more: It puts $50 more in my pocket, and if you listened to me, it put some money in your pocket, as well. Look: Vegas is going to be close with this thing. The spread last night was Celtics -3, yet the Celtics haven’t won a home game by less than 4. I don’t see the spread yet for Game 2, but I’ll repeat what I said yesterday: Bet the Celtcs hard. And when Game 3 shifts back to LA, bet the Lakers even harder. We’ve got only a few NBA games left to gamble on, and then it’s only baseball. So bet it while it lasts. Game 2 is Sunday at 9:00 EST.

Tonight marks the first game of the NBA Finals — finally — and even though it feels as if it’s been a month, we can all sit down tonight and watch a good game of 3 on 2, with an occasional white guy from the Lakers chiming in and dropping some threes.

Everyone’s saying Lakers, Lakers, Lakers, just like everyone was saying Pistons, Pistons, Pistons. I know the Celtics struggled against Atlanta and Cleveland; that said, with their backs against the wall, and possibly as an underdog against Detroit, they showed up and took two games in MoTown.

I don’t think they’ll take two games in LA, but a part of me also doesn’t think they’ll lose a home game. This one, I’m guessing, is bound to go seven.

At any rate, Vegas has this game at 3 points (favored for the Celtics, of course), but I’m feeling a first round blowout. Like, 20 points. If I were a betting man — oh, wait, I am. . . and I’ve got money loaded in my Sportsbook account — I take the Celtics to cover the three, and I take it hard. Of course, for me hard is about 50 bucks. But that means on Saturday hard can mean a hundred. Celtics win, enjoy the game.

The Pistons relieved themsleves of Larry Brown a few years ago, and now they appear to be doing the same thing with Flip Saunders, who was released today by the Detroit Pistons.

“There are 25, 26 teams that would love to be where we are, but good has not been good enough,” Dumars said. “I appreciate everything that Rick Carlisle, Larry Brown and Flip Saunders have done, but I also know they were handed some great teams.

“It’s not like they had to take bad teams and make them good. The next coach is going to inherit a good team.”

To be fair, Flip had a good team. To be more fair, Doc Rivers had a better team. Franchises are quick to release a coach after a tough playoff exodus, but at the end of the day, KG, Paul Pierce and Ray Allen are better than Chauncey Billups, Rip Hamilton and Rasheed Wallace.

Rumors are that Avery Johnson is their first choice to replace Saunders, and if they’re looking for a coach who can take talent and win it all, well, Avery may not be the best selection. And that’s coming from someone who likes Mr. Johnson.

It was the first time since the playoffs started that the Celtics didn’t require seven games to move on, and the fans and players in Boston are plenty happy about that. After last night’s 89-81 victory over the Pistons, the Celtics have advanced to the Finals for the first time since 1987.

“It’s kind of surreal,” Garnett said. “Probably hasn’t even hit me yet because we haven’t slept in about four days, going on five days now. Going to the Finals, I’m just hoping to get some sleep.”

Kevin Garnett only had 16 points and 6 rebounds, but the slack was picked up by Paul Pierce, who dropped 27 points on 8-12 shooting. What won the game, though, was the Celtics D, who suffocated Detroit’s offense, holding Tayshaun Prince to 10 points on 3-10 shooting, and Rasheed Wallace to 4 points on 2-12 shooting.

I hate to be the Atlanta Homer fan right now, but given that the Hawks took the Celtics to seven, and won all of their home games, rather than one of their home games, would it be fair to say that, maybe, just maybe, the Hawks are better than the Pistons?

Don’t answer that.

Anyway, Game 1 of the Finals is about two months away (starts on Thursday, really). It’s Kobe Bryant vs. the World, and while I want to say the Lakers win, I feel without homecourt advantage, and with the Celtics seeming to gather some momentum, the C’s will take this thing in 7.