Two things are certain in life – death and taxes.  You should add a third item to the list – annual griping about how Wimbledon allocates seeds in the men’s draw.

Wimbledon does not use ATP rankings for its seeding.  Here is Wimbledon’s formula.

1. Start with a player’s ATP ranking points.
2. Add bonus points for performance on grass (100% of points from grass court tournaments for the previous 12 months + 75% of points from the best grass event from the 12 months before that).

This formula only applies to men.  Let the complaining begin.