This is from Popular Mechanics Magazine:
Myth: When replacing only two tires, the new ones go on the front.
The truth: Rear tires provide stability, and without stability, steering or braking on a wet or even damp surface might cause a spin. If you have new tires up front, they will easily disperse water while the half-worn rears will go surfing: The water will literally lift the worn rear tires off the road. If you're in a slight corner or on a crowned road, the car will spin out so fast you won't be able to say, "Oh, fudge!"
There is no "even if" to this one. Whether you own a front-, rear- or all-wheel-drive car, truck, or SUV, the tires with the most tread go on the rear.