function valueHandler( elem ) {
	// Ignore the value *property* on inputs by using defaultValue
	// Fallback to Sizzle.attr by returning undefined where appropriate
	// XML does not need to be checked as this will not be assigned for XML documents
	if ( elem.nodeName.toLowerCase() === "input" ) {
		return elem.defaultValue;
	}
}
Uses defaultValue to retrieve value in IE6/7
@param {Element} elem
@param {String} name