Heppner Gazette-Times, Heppner, Oregon Wednesday, February 15, 2017 - THREE TOWN & COUNTRY CITY COUNCIL -Continued from PAGE ONE Grieb. laughing matter—for more than 40 years, he has striven to give back to the commu- nity he calls home, through service on the Heppner Chamber of Commerce, Heppner Elks and Heppner Odd Fellows, as an active member of St. Patrick’s Catholic Church and a char- ter member of the Morrow County Historical Society, founding member of the lo- cal Alcoholics Anonymous group, and many acts of kindness both known and anonymous. Not the least of his con- tributions to the community is his life’s work, Sweeney Mortuary, through which he guides families through the most difficult of situations. “Over the years, our re- cipient has shown qualities that many of us strive for each day—integrity, com- passion and empathy,” said Kane of his grandfather. “I see this man as my biggest role model, and someone I aspire to be.” This year’s Citizen- Educator of the Year award was presented to Heppner High School math teacher Troy Morgan. Presenting the award were Heppner schools principal Matt Combe and HHS seniors Kolby Currin and Logan Grieb. Morgan moved to Hep- pner in 2006 and began teaching soon after. Col- leagues describe him as having an unwavering work ethic and passion for teach- ing. “He takes the time to personally invest in each and every student and push- es them to be their very best,” said Carri Grieb in her nomination. “As a par- ent, I feel extremely grate- ful to know that my children get to psned part of their day being influenced and taught by this individual. He has taught them about confidence, determination, how to laugh at themselves, how to recover after you fail and how to succeed next time.” Both Grieb and Currin noted that, while Morgan is an outstanding teacher, it was his support for students outside of school that made him a deserving recipient. “What he does in school is incredible, but what he does outside of school is what I appreciate about him the most,” said “From organizing com- munity service projects, to helping students strive in math, this teacher has strived to make Heppner a better place,” Currin added. Kolby Currin and Lo- gan Grieb didn’t spend much time away from the stage after presenting Mr. Morgan’s award, as they were soon called back as joint recipients of the annual Youth Recognition award. Teachers Petra Payne and Troy Morgan described the pair as “kind hearted, hard- working, dedicated students and athletes.” Currin and Grieb com- bined received 25 letters of recommendation for the award. Those who nomi- nated them described them with words like “honest,” “leader,” “accountable,” “compassionate,” “dili- gent,” “community mind- ed” and “driven.” Their individual lists of activities and awards were stated as too many to name during an award ceremony. Their teachers shared stories of youthful hi-jinks—ranging from “generously” scoring a basket for another team to calling 911 on a dare to getting kicked off a ride at Disneyland—but described their character as “head and shoulders above average.” “What they do behind the scenes is remarkable and unmeasurable because they don’t ask or expect recognition,” said Payne of the two youth. “Both recipi- ents are truly rare in a world where ‘good enough’ seems to be the norm. For both of them, ‘good enough’ is never enough. There is always room for better. They exemplify what good character really is.” The winner of this year’s Business of the Year was described as “an in- tegral part of the Heppner community.” Rather than being a single business, Miller & Sons, Inc. operates as on multiple levels, run by one dedicated individual, Ryan Miller. The three businesses encompassed by Miller & Sons employ 21 people in and around Heppner, and provide services not only throughout Morrow, Gil- liam and Wheeler counties but also throughout Oregon and Washington. “The owner goes above and beyond for employees I found Dad’s remote in the fridge again. …I’m beginning to get worried. IT’S NOT LIKE HIM. WE CAN HELP. Call us with questions about aging and Alzheimer’s. 1-855-ORE-ADRC HelpForAlz.org OREGON DEPARTMENT OF HUMAN SERVICES PROGRAM -Continued from PAGE ONE Councilmember John Bowles asked that the new administrator be contacted and asked exactly how long it would be before he is on board. “I want to know. Is it going to be four weeks? Is it going to be six weeks?” He said the council needs to know in order to plan. In other business the city presented a plaque of appreciation to the Fire Department. In other action the council voted to declare 480 Water Street as a dan- gerous building and told the owners they have 30 days to clean up the debris and secure an underground basement on the property. The house recently burned members were worried that and also that a basement and there is a large amount kids would get on the prop- under the former house of debris left over. Council- erty and hurt themselves, could be a danger. and customers,” said award presenter Bill Kuhn. “He can be counted on to show up at any time of the day to assist with any issue.” Miller started his career with a back hoe at the age of 10; as the youngest sib- ling in the family, he also had garbage duty—a job which he, ironically, hated. As a youth, he wanted to show up at the family shop on Monday and “go to work”—a goal has accom- plished admirably since then. “We often speak to our children about work ethic and determination,” fin- ished Kuhn. “This owner is the epitome of work ethic, always busy and looking for the next job or project to do. Even during the tough- est of times when the chips are down, he would smile and say he just need to go to work.” The recipients of this year’s Lifetime Achieve- ment award, Al and Donna Osmin, have lived around Heppner most of their lives, on a family homestead that was named a Cen- tury Ranch in 1988; it has been in their family for 119 years. “I can attest to the fact that if your life is connected to them in any way, shape or form, you are blessed because of what they stand for and how they love end- lessly,” said Shelli Britt in her presentation speech. “Their word is their word and if you ever needed anything—they’d be there for you.” The Osmins have seen a lot of changes throughout their lives—in the early years they milked their own cows and separated the cream for home use or sale. They have raised chickens, beef, horses and pigs. They have also farmed their land, producing wheat, triticale and alfalfa, among other crops. Off the farm, they were members of the local Lions Club, donated to school and sporting events, and gave through outreach for fami- lies in need in a variety of ways. Their sons and eight grandchildren describe them as “understanding and amazing” parents and grandparents. From the Osmin Ranch rock quarry came stone for Murray’s Drug, the Morrow County Courthouse and Heppner’s “talking rocks.” While those who nomi- nated him said it would be difficult to pinpoint all of Al Osmin’s contributions due to his humility, he has been an active member of the Heppner Odd Fellows, Morrow County Soil and Water creek clean-up com- mittee and more. Donna Osmin spent 26 years in the banking industry at the bank of Eastern Oregon in addition to being a wife, mother and homemaker. “Life is a better place because of both these indi- viduals and their generosity, whether it has been them giving back to their com- munity, them helping to enhance Heppner’s beauty, or by being part of or sup- porting numerous clubs and organizations that support Heppner and the surround- ing communities,” con- cluded Britt. “Their years of knowledge about farming, working the land and life in general is irreplaceable.” The house at 480 Water Street, which recently burned, was declared a danger- ous building under the city ordinances. -Photo by David Sykes NOW HIRING DRIVERS Fire department presented with award Heppner Fire Chief Rusty Estes (center) accepts a plaque of appreciation from Heppner City Manager Kim Cutsforth and City Councilmember Corey Swee- ney. The plaque reads: “In gratitude to the men and women that volunteer to risk themselves to protect our citizens and property. The City of Heppner.” The award was made at Monday’s city council meeting. -Photo by David Sykes Tax Wise and Otherwise A periodic column by Daniel Van Schoiack, CPA Estate of Michael Jackson in Tax Court The last article included a discussion of a precedent- setting tax court case that involved a famous entertainer in the 1930s, George M. Cohan. Last week, another famous entertainer was in the tax court news, post mortem, as the Estate of Michael J. Jackson vs. Commissioner went to the United States Tax Court. The IRS and Jackson’s estate are squaring off over the value of his estate for purposes of federal inheritance tax purposes. His estate claimed a value of $7 million when it filed the Estate Tax Return Form 706 with the IRS. After auditing the return, the IRS revalued Jackson’s estate to $1.3 billion and assessed the estate with $500 million in unpaid taxes plus $200 million worth of inter- est and penalties. One of the major disagreements between the IRS and Jackson’s estate is the value of the potential earnings of the image and likeness of the entertainer. While his estate valued the potential earnings at a mere $2,000, the IRS consulted with experts who valued it at $434 million. The high-profile case is gearing up to be a major production. Jackson’s estate has called in army of 11 tax attorneys. On the other side of the ring, the IRS is going into the battle with six of its top attorneys. The case could set a precedent in how the estates of celebrities are valued for inheritance taxes. As far as tax court cases go, this one could turn out to be a “thriller.” Longer Delay in Refunds for Some Tax Payers The Internal Revenue Service announced there will be a longer delay in processing refunds for taxpayers claim- ing Earned Income Credit and the Child Tax Credit. Those refunds are now expected to be delayed until the week of Feb. 28 due to the increasing number of tax cheaters claiming those credits. Oregon Tax News It had been reported earlier that the Oregon Senate Finance and Revenue Committee was about to reveal a plan to deal with an estimated $1.8 billion deficit over the next two years. However, that has yet to happen. While there has been talk of a “Broad Based Business Tax,” there has been no discussion of increasing Oregon’s Personal Income Tax Rates. Currently, personal income taxes fund about 87 percent of Oregon’s general budget. For the most part, Oregon’s tax system is tied the federal tax code in that most of the income which is tax- able at the federal level is taxable at the state level. Also, most deductions allowed for federal tax purposes are also allowed against Oregon taxable income. However, there are some differences such as the Oregon Subtraction for Marijuana Business Expenses. That will be discussed more in the next article. Please feel free to contact me if you have any ques- tions about this article. Daniel Van Schoiack CPA, can be contacted at 541- 676-9971 or danielrvan@yahoo.com. (Recent articles can viewed at danielcpapro.com.) ALL NEWS AND ADVERTISEMENT DEADLINE: MONDAYS AT 5:00 P.M.