Not every celebrity had Kobe's good fortune battling the government this week. In another high-profile case, the actor who may well be the Nicest Man in Show Business, Val Kilmer, and his ex-wife Joanna Whalley, star of straight-to-video movies too numerous to mention, just lost in their attempt to recover a $300k refund of 1995 state income taxes before the New Mexico Court of Appeals. No word yet if they plan to take their case to the state supreme court.