THE CASE FOR RECEIPTS. It's obvious now that Mountaineer Mike has never been a daily sportswriter, particularly one sentenced to six weeks at spring training in a place like Winter Haven, the least-charming place in Florida, the Designer Mudflap Capital Of The Known Universe, the heartbeat of that part of the Sunshine State we like to call Baja Mississippi. Anyway, let me make it quite clear -- you save receipts for EVERYTHING. Sportswriter pals of mine have been known to submit -- and be reimbursed for -- ATM fees. If you don't, then They -- the big They, the beancounting bastards who run our lives -- will save the company money, and no self-respecting journalist ought to be in the business of saving the company money. This fall, I am contracted to do a major piece for TAP's print manifestation. If I don't send in a receipt every time I think about spending money, then you can fluff up my hair and call me Lindsey Graham.

You have been warned.

--Charles P. Pierce