looks like it was both:
http://articles.chicagotribune.com/1996-11-06/sports/9611060175_1_pat-riley-salary-cap-heat/2
The NBA had all along suspected an illegal deal with Mourning--which it could not prove despite an investigation--after the trade from Charlotte last year. Mourning had implied on ESPN that he had a deal, though he never said he did. But he knew after turning down Charlotte's offer he'd get at least $100 million from Miami. The league ruled that constituted a deal and added his new salary to the Heat's cap, eventually causing the signing's cancellation.
But in the interim, Howard agreed to the Heat's $100 million offer and the Bullets renounced their rights to him and signed free agents Tracy Murray and Lorenzo Williams, under salary rules preventing them from re-signing Howard.
The Heat then added free agents P.J. Brown and Tim Hardaway, writing in incentives for 45- and 43-victory seasons. That opened up another issue since incentives count against the cap only if they are ones that have been achieved previously, such as a most valuable player bonus for Jordan. The Heat noted the team high for wins was 42, so those figures had never been achieved. The league said the signings assured a better season, so they were counted against the cap, leaving even less room for Howard.
His signing was overturned in combination with the judgment on Mourning's "deal."
to the gawd commissioner.
He and Tobe will have a ball at Larry Holmes Garden
, catching up on old times like Donaghy ref crew cheating for Lakeshow championship run
,and last but not least Jordan's Rule
