Thomas Hearns versus Marvin Hagler: never mind.

The match for Hagler's middleweight boxing championship is off. Top Rank Inc., promoter, said so; then in Brockton, Mass., Hagler affirmed pullout from a potential $3.3 million payday because Hearns' camp demanded the bout be in the Pontiac (Mich.) Silverdome.

It had been set for Windsor, Ontario, May 24, reset for July 15. Since postponement, attributed to a Hearns hand injury, Hagler stiffened at fighting so close to Hearns' hometown, Detroit. He said contract barred South Africa, Massachusetts and Michigan as site, and, "I can't win it there (Pontiac). If it goes 15, they'll take it away from me. We want the upper hand. Why should we go play in his ballpark? We're the champions."

Or is Top Rank still trying to untangle TV contracts?

Another match evidently scotched: $700,000 head-to-head race plumped in New York between Conquistador Cielo, Belmont Stakes captor, and Cupecoy's Joy, two-thirds of the way to the filly triple crown. A Belmont Park official wet down a headlined report that owners and trainers had conditionally accepted the two-horse race, probably at one mile. He cited economics and New York's last match race, filly Ruffian versus colt Foolish Pleasure in 1975. A permanent reminder lies at Belmont: the grave of Ruffian, destroyed after shattering an ankle in running that race . . . Equine death: Tar Heel, Little Brown Jug winner in 1951, pacing's champion sire of 1969-71, father of two Jug victors; at 34 (equivalent to about 100 in human age) yesterday in Hanover, Pa. . . .

U.S. Tax Court yesterday found Charles Johnson, who played on Warrior and Bullet NBA champions, deficient $111,277 in federal income taxes for 1975-77. After two years in pro basketball, Johnson, in August 1974, signed with a Panamanian corporation to handle his finances, they in turn licensed a British Virgin Islands company to pass on net revenues to Johnson. He claimed he was not receiving money directly from the Warriors, should not be taxed directly on salary. IRS differed, and won . . . Pennsylvania state officials disclose that Pittsburgh-based Willie Stargell Foundation, Pirate veteran's venture on behalf of sickle cell anemia research, failed to file required audit, has been told to stop raising funds. Stargell cites financial problems, says audit "being taken care of now" . . .

Bob Hayes due before a Dallas judge Thursday to plead on drunk driving charge from his early Monday arrest. His attorney says the former sprinter/flanker was not intoxicated even if his auto was weaving--he was trying to retrieve a lit cigarette that fell between his legs . . . Jim Corcoran, Georgetown's Division III all-America defensive back, and kicker, signs for free-agent NFL shot: Buffalo.

Dave Odom has accepted Terry Holland's bid to be major assistant in Virginia basketball. Odom gives up head coaching at East Carolina after three years . . .

Big East has a $2 million package for '82-83 that Commissioner Dave Gavitt says secures its claim as nation's most televised basketball conference including five national appearances on NBC and three on CBS, among others . . . This against backdrops of (1) American Council of Education issuing a report here advising college presidents that shedding facade of amateurism in football and basketball may be the way to go since a return to real amateurism seems impossible and (2) College Football Association's Chuck Neinas testifying in federal court, Oklahoma City, that NCAA should be stripped of television control and each school negotiate its own TV. How, he asked, can you justify Oklahoma and USC receiving the same fee for a game shown on 207 stations as Jackson State and Mississippi Valley on two stations?

Wayne Gretzky wins NHL's Hart Trophy as MVP third straight year, tying Bobby Orr's record, and by unanimous (63) vote of Professional Hockey Writers' Association, an unmatched record. Calder Trophy, rookie of year: Dale Hawerchuk, justifying Winnipeg's leadoff pick in '81 draft. Lady Byng Trophy, skill plus gentlemanly play: Rick Middleton. Selke Award, best defensive forward: Steve Kasper. Norris Trophy, top defenseman: Doug Wilson. Vezina Trophy, goalie: Bill Smith . . .