THE GAZETTE-TIMES, Heppner, OR, Thursday, Dee. 23, 1976, Page It
Come close fn Mf. Vernon
Cords blasted
lone roiiiKlballers had three
tough contests last week and
dropped them all.
. The Cardinals started with
an embarrassing 60-18 loss to
Riverside; stayed with Mt.
Vernon until the end, losing
57-60; then were pummelled
again by Condon's Blue Dev
ils, 49 26.
; In both the bad losses, it was
poor shooting and a lack of
board work that spelled de
feat, Against Condon Saturday,
lone was out -rebounded 44 13,
Defensive safety, Carl
Chrlstmsa, who led Heppner
In defensive and offensive
categories, was named this
week to the Class A second
team all-slate.
Chrlstman was among 11
Columbia Basin Conference
players named to the first or
econd team.
I'mstilU, second place in
the state title chase, put three
men on each of the two
squads. Making the first team
was Alan Donaldson, guard;
Joe Mestheth, end; and Mike
Brown, corner back. From
(he Vikings, Jeff Watson,
Blake Clmmiyottl and Jim
Bailey were named to the
erond team.
Sherman County's Kevin
Kaseberg, Craig Colquitt.
Dave Simantel were named to
the second team or honorable
mention units.
Christman, who went both
ways playing safety and split
end, was the only Heppner
player honored by the selec
tions.
lone
Jr. High
beaten
i Riverside's junior high dealt
lone their first loss of the
season List week, bumping off
the Cardinal junior high club.
27 24, in a see-saw battle.
lone, undefeated until the
Tuesday fall, took a 12 8 lead
into the locker room at half
time, but Riverside outsrored
them in the second half. 19 12,
to insure the victory.
I lone held Riverside score
Jess in the first period, but
when the Pirate youngsters
got untracked. it was like a
, locomotive.
' Scott Martin and Mark Put-
Inn each had six for lone.
Treve Peterson had four and
'Gregg Kietmann, Ralph Mop
ter. Hrett Sherer and Shawn
La Rue each added a pair.
',' Ione's R squad topped
Jlivrrside. 24 17 Jeff Hams
Jed I""' im 10 P"ln,
lone square dancers
' Twelve members of the
lirand Suares dance club of
W traveled lo Condon Sun
tlay afternoon and danced lor
Ihe nhul-i.tt l '" ,urwn
nome there. Then they went to
h
f
Latrace
J Mr Adelle Mlrace was
tier led president last week of
Mr Morrow County Gem and
jdinc-ral Society at their le
fmlxT meeting at Ihe Klrsl
Rational Rank
Past president Hud Springer
funded over his duties lo Ihe
new president Ijilrare will le
Joined by newly elected Sally
1.irl.ttl, vice president, and
din mil lee
J Hie newly elected president
lamed PI77 committees K.I
Snd Adelle lalraie wnr
amrd to the mrinbenhip
letting up many put up shots
for the Blue Devils.
l!y halftime, Condon had
built a 22-6 edge and just sat
back and coasted for the
triumph. In the third period,
lone scored 10 points to
Condon's 12 and were out
scored in the final stanza,
15-10.
Ashley McCabe paced lone
with eight points and Robin
UHue added six. Bert Thayer
led all scorers with 14 for
Condon.
lone was cold from the field,
Irrigon council lifts
mobile home moratorium
The Irrigon City Council
voted Tuesday night, Dec. 14.
to lift the moratorium which
I hey had placed on mobile
homes ouiside trailer courts
several months ago.
In moving lo lift the ban, (he
council agreed that "on site"
inspection of all building and
mobile home placement be
conducted to assure that
projier sel up requirements
are met The city utility
worker will inspeol the mobile
home placements. The city
does not have an inspector to
enforce state codes under the
Memorial Hall and danced for
the senior citizens smial.
Ron Davis, who was calling
the dam es. Invited the senior
ciliens lo Join In some old
time square dance routines In
pres.
committee. Ed l-atrsce lo
"Hlrrtumment. Pete and
Mary McMurly for field trip.
Sally Marlalt for milling
places, and r'.leanof Gouty for
publicity
Hod Springer, outgoing
president, was the winner of
on unmounted buckle at Ihe
door prize drawing
The group exchanged
Christmas gifts and el J.m 17
as their nest Hireling Re
fieshmcnls were furnisheil
nod M hrtl iv Kd ami Ardtih
Muni
McCabe, A.
V '
Ivpartmrnt of Commerce.
In oihcr business, Jim
Stephenson of E CO A C. pre
sented to the council "infor
mal ion on grant programs
available under Housing and
I'rhan iH-velopmenl.
Although application for
funds for a second city well
has already Iwcn submitted
under the public works pro
gram through Economic IV
velopment Administration,
the council authorize! a pre
application for this project
under HU Chances of being
funded under the previous
application are 3 to S per cent.
perform
turn, the square mcmliers
hied some old time round
dances with the senior citi
zens A wallle dinner with link
sausages. syrup, butter. Jam.
Jelly and col lee was served by
Ihe senior i illen hosts. There
were cookies and Kool-Aid for
refreshment v also
Everyone in attriwUiue es
pressed their appreciation.
rnH ment. and hoje that this
a In ilv can ! related soon
Thise attending were: John
lirrtitetiUnk. Heppner, l.lovd
and Mm ley McNary. lone.
Kan and 1. lor i.i Davis. Marvin
and Muriel Epley, dies. Jim
and Helen Cochran, I 'oik Ml.
srihy Wan i n. Lexington,
find t;iwge and jrene tlnf
fith. Cecil
Also attending were the
(iriltitlK' daughter (liatlotte.
iltlaod. and (ieotge s Sister.
Not; m,. i Homo. Eagle- River.
Al.t-k.i
in three straight games
connecting on only 10 of 54
tries while Condon hit 21 of 51
shots.
Mt. Vernon on Friday was a
little different, although the
ending was the same.
"We had the opportunity,"
Del LaKue, lone coach, said.
"It was the best game we've
played and the only game I've
been satisfied with."
Ione's young Cards hung
close to Mt. Vernon for three
quarters, but fell behind by
three points with three min
utes to go. The Cards went into
it f
x " '
v.
Willie Osterkamp presented
a preliminary plot plan for a
proved mobile home court
on II acres. 2 miles southwest
of Ihe city limits. It had been
approved by Ihe local plan
ning group as required on
lands within the urban growth
boundary. Council approval
was given lo the preliminary
plan.
Mr. and Mrs Charles Swift,
accompanied by engineer
Tom IiCier. presented a
verbid plan for a housing
development on their property
if annexation and city water
can lie obtained At Ihe
present time, water is not
available for such a develop
ment, but since the developing
of another source of water is
inev liable and prcscnl liooMer
lacililies .ire Uheved ade
quate lor the expansion. Ihe
assurance were given For
mal leqiiesls ami preliminary
plot plans inusl go to ihe plan
lung commission
The council was inhumed
thai a used pickup had Isrn
purchased with Rev enue Miar
Ing Eunds, lor Ihe use ot the
-itv utilitv woiker.
Re-enroll
"We are working under a
real handicap when we try to
send mil Information lo our
4 II members." Rirdme Tullis.
Mm row County extension ser
vice, said.
The extrusion sen ice weds
enrollments from county clubs
in order lo contact active 4 II
members
Many sjstial 4 II events are
planned in the immediate
future, according to Tulli.
if
VI' '
, r f.V is' i
McCabe, K.
J V
remain tops
Heppner's Filly junior var
sity remained unbeaten last
Thursday with a 36-29 win
over Dayville in Heppner.
Cindy Kerr got untracked.
scoring 14 points for the
winning Filly JVs.
Heppner jumped to a 10-4
first period lead but trailed by
ont at halftime, 18-17. In the
third period. Kerr hit two
fielders and the FUly defense
stopped Dayville at four to
take a 26 22 lead. The fillies
out scored Dayville in the
final quarter, 10-7.
New tax reform
act begins Jan.!
On Jan. 1, 1977, the new
regulations embodied in the
Tax Reform Act of 1976 will go
into effect. But farmers should
not be panicked into taking
actions between now and the
end ol '.he year that may prove
detrimental later, says Gene
Nelson. Oregon State Univer
sity Extension farm man
agement specialist.
Oregon farmers need to
carefully consider the pro
visions of the new law cover
ing estate and gift taxes, he
urges.
Tax rate schedules for both
estate and gift taxes will be
combined under the new law.
A single tax rate structure at
the current estate rate will
apply to both taxable estates
and gifts. This means that
taxable gifts will no longer be
taxed at a lower rate than
estates.
In addition, the $o.ooo
personal exemption for estate
taxes and the tw.ooo lifetime
exemption for gift taxes will
he scrapped. They w ill be re
placed by a tax credit lo be
subtracted from Ihe calcu
lated combined lax. The $3,000
lax fn-e gift per donee per
year will be retained
People of moderate means
w ill not Ih- af lected by the new
gilt tax changes, but people
who will leave enough of an
estate lo U- subject to estate
taxes and those in a position lo
make gdts to spouses, family
and Inends may want to lake
advantage of the present law
la-lore il expires, he suggests
4-H clubs
Well as regulai oewslellei
mailing lo leaders and mem
bers involved in the county
program.
Al this lime, orders for mail
la!eis will contain only those
club renrolled for the new
year. Any club or leader who
have not brought In Ihe form
for Ihis year will not receive
the information and are urged
to reenroll their club with
the extension service office.
a half court press and were the
victim of a couple long passes
for cherry picking lay ins.
lone fell behind in the first
period, 20-8, and at halftime
traMed 32-22. But a third
period rally boosted the Cards
to within a field goal when
they outscored the visiting Mt.
Vernon five, 16-8.
With Kevin McCabe leading
the way with 16 points, lone hit
22 of 66 field goals for 33 per
cent, their best shooting night
of the season. Mt. Vernon,
paced by the Askew brothers,
girls
Heppner outshot Dayville
from the field. 15-8. Dayville
picked up points at the free
throw line, hitting 13 of 33
tries to six of 12 tries for the
Fillies.
Cindy Kerr paced the win
ners with 14, followed by Julie
Grieb with nine, Laurie Har
rison with five, Geri Grieb
with three, Jana Steagall and
Mary Daly with two each and
Lynne Gochnauer with one
point.
Peggy Moore and Dixie
McDaniel had 10 each for
Dayville.
One question farmers must
ask is whether or not to take
advantage of the $30,000 gift
tax exemption before it phases
out. Any gift larger than $3,000
is a potential target of the new
law.
"There is no easy answer,"
says Nelson. "A transitional
feature of the new law takes
away any automatic benefif of
using the lifetime gift exemp
tion before it disappears."
If the $30,000 lifetime gift
exemption is used after Sept.
8. 1976. but before Jan. 1. 1977.
the new unified credit against
estate tax is reduced by 20 per
cent of the amount of the gift.
in other words, if you use
the full $30,000 exemption now,
your unified credit under the
new law will be reduced by
$6,000 Gifts made before Sept.
9 are not subject to this rule,"
Nelson explains.
Whether to use the lifetime
gift exemption before it phas
es out of existence depends on
several considerations, in
cluding the size of the estate,
the number of years until
death i which, of course, is
difficult lo predict) and
whether or not Ihe marital
deduction can be taken.
I'nder Ihe old law in effect
until the end of Ihe year, gifts
are subject to tax at a lower
rale than estates passed at
death Farmers with large
slates may elect no! to use
the $to.issi exemption and
consider taking advantage of
the lower gift tax rate
schedule of the old law by
making large lax Rifts before
the end of Ihis year
Nelson strongly advises
farmers lo see a tax lawyer or
CPA lo hrlp in evaluating
these consrqurnces.
A problem arises in what to
give Some of tlw changes in
the Tax Reform Act of t97
have complicated the decision
of what to give prior to death
as opposed to which assets to
allow to pass through the
estate One such change Is in
the rule for calculating the
basis value of the property for
Income lax purposes. Another
ronidcralio Is the new
method for valuing farms
who combined for 27 points,
hit 26 of 58 tries from the court
for 45 per cent.
Both teams hit half their
free throw attempts, but Mt.
Vernon had one more point on
the board from the charity
stripe.
Mt. Vernon outrebounded
lone, 38-30. Kevin McCabe had
six caroms.
Following Kevin with 16
points, Danny McElligott had
11 and Ashley McCabe added
ten.
Riverside, a school up a
league, bounced lone in a
runaway contest last Tuesday
that saw lone hit just eight per
cent of their field goal tries.
lone canned only five of 61
Mustangs
(Continued from Page 9)
of their 28 fielders from inside
the key and 13 of those were
right under the bucket
Much of the Mustang prob
lem was caused by 6-3 Rick
Emerick and 62 Robert PahL
Pahl had 20 points. Eve of his
eight field goals coming on put
up shots after rebounds. The
senior pacemaker pulled down
10 rebounds too.
Emerick. who scored 20
Friday at Helix, had 11
Tuesday and jerked down 17
rebounds.
Wayne Seiti led Heppner
with eight points, all four of
his shots coming from the
pivot man spot under the rim.
Keven Haguewood and Den
nis Peck each added seven
points.
Jerry Cutsforth grabbed
eight rebounds to lead the
Mustangs with Haguewood
grabbing seven and Seitx
four.
Ken Grieb paced Heppner
in assists, aiding his team
mates with three key passes.
Brian Marlin, driving to the
bucket and passing off, also
A musical greeting to all our good
friends and customers from
B & C Repair
Tho rhilders
Cleo, Marilyn, Harvey, Laurie, Roger
jVrChri.stf
l ky Robin Or
Pettyjohn's
Farm & Supply
Howard & Jo,
Dale, Duck, Scott, Frances,
tries from the field. Riverside
had 26 field goals and took a 42
point edge right there. Both
teams had eight free throws.
Kevin McCabe had two ol
the team's five fielders, but
brother Ashley paced the
squad with five points. Haber
stich and Dan Creamer each
had nine for the Pirates.
lone was the victim of cold,
no, freezing shooting in all but
the final period. Riverside
slowed them to three points In
the first quarter, two in the
second, and three in the third
before lone rallied for ten
points in the last period.
lone is dormant until Dec. 30
when they host Mitchell.
had three assists. '
Heppner stayed with Helix
in the first half Friday,
trailing by four at intermis
sion. But a strong Grizzly
second half, including a 24
point third period, did the
Mustangs in.
Heppner, again plagued by
first period jitters, fell back
12-6 after the first eight
minute buzzer. By halftime
they had whittled a field goal
off the Helix lead and trailed.
24 20.
In the third quarter. Helix,
paced by Emerick and PahL
outscored the Mustangs. 24
13. Heppner rallied to gain a
10-6 decision in the fourth
period but the four point
effort went in vain. "
The Mustangs were out
rebounded again. 43-37. Hepp
ner canned 19 of 68 tries from
the field to Helix" 24 of 70
shots.
Heppner faces Pilot Rock in
their opening league contest,
Jan. 7.
mas
V i -