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.
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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.)
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