EIGHT - Heppner Gazette-Times, Heppner, Oregon Wednesday, April 12, 2017
PUBLIC NOTICE
SUPERIOR COURT OF
CALIFORNIA COUNTY
OF SAN DIEGO SUM-
MONS NOTICE TO DE-
FENDANT: JOHN ROB-
ERTSON (as the person
who registered the screen
name “Jesus Lives” on
the website www.ripoffre-
port.com using the email
address
mrmobile14@
gmail.com), JOHN DOE
1 (as the person who reg-
istered the screen name
“Run!!!” on the website
www.ripoffreport.com us-
ing the email address first-
mendment123@gmail.
com) YOU ARE BEING
SUED BY PLAINTIFF:
PAUL E. CHASAN, M.D.
NOTICE! You have been
sued. The court may de-
cide against you without
your being heard unless
you respond within 30
days. Read the informa-
tion below. You have 30
CALENDAR DAYS after
this summons and legal
papers are served on you
to file a written response
at this court and have a
copy served on the plain-
tiff. A letter or phone call
will not protect you. Your
written response must be
in proper legal form if you
want the court to hear your
case. There may be a court
form that you can use for
your response. You can
find these court forms and
more information at the
California Courts Online
Self-Help Center (www.
courtinfo.ca.gov/selfhelp),
your county law library,
or the courthouse near-
est you. If you cannot pay
the filing fee, ask the court
clerk for a fee waiver form.
If you do not file your re-
sponse on time, you may
lose the case by default,
and your wages, money,
and property may be taken
without further warning
from the court. There are
other legal requirements.
You may want to call an
attorney right away. If you
do not know an attorney,
you may want to call an
attorney referral service.
If you cannot afford an at-
torney, you may be eligible
for free legal services from
a nonprofit legal services
program. You can locate
these nonprofit groups at
the California Legal Ser-
vices Web site (www.
lawhelpcalifornia.org), the
California Courts Online
Self-Help Center (www.
courtinfo.ca.gov/selfhelp),
or by contacting your local
court or county bar associa-
tion. NOTE: The court has
a statutory lien for waived
fees and costs on any
settlement or arbitration
award of $10,000 or more
in a civil case. The courtʼs
lien must be paid before
the court will dismiss the
case. CASE NUMBER:
37-2015-00035451-CU-
DF-CTL The name and
address of the court is:
SAN DIEGO SUPERIOR
COURT, CENTRAL 330
W BROADWAY SAN DI-
EGO, CA 92101 The name,
address, and telephone
number of plaintiffʼs at-
may be affected by the pro-
ceedings may obtain addi-
tional information from
the record of the court, the
personal representative, or
the attorneys for the per-
sonal representative.
Dated and first published
on April 5, 2017
/s/ Debra Lynne Guhlke
Personal Representative
torney, or plaintiff without
an attorney, is: Morgan E.
Pietz, Esq. (SBN 260629)
mpietz@gerardfoxlaw.
com, GERARD FOX
LAW, P.C., 1880 Century
Park East, Suite 1410,
Los Angeles, CA 90067
Tel: 310-441-0500; Fax:
310-441-4447
DATE:
11/1/2016 Clerk, by /s/C
Newlan, Deputy March 7,
14, 21, 28, 2017
Published: March 29, April
5, 12 and 19, 2017
Affidavit
A periodic column by Daniel Van Schoiack, CPA
More on Capital Gains and Due Dates
The last couple of articles discussed the advantages
and disadvantages of capital gains and losses. It was
stressed that a complete discussion of capital gains and
losses is beyond the scope of this column. There is no
capital gains tax benefit for “C” corporations since capital
gains are taxed at the same rate as ordinary income for
that type of entity. That is one of the reasons why “C”
corporations should never own real estate. (The difference
between “C” corporations and “S” corporations will be
discussed in a future article).
Also discussed was how timing and structuring a
transaction can minimize the tax impact. However, in
some cases there are not any good alternatives. For ex-
ample, consider the case of a unmarried taxpayer filing
single status with yearly taxable income of $40,000 who
wishes to sell a parcel of land with a $30,000 gain. In
this case, the taxpayer is above the zero capital gain tax
bracket. No matter how the deal is diced or sliced, the net
gain will be taxed at 15 percent unless it can be offset by
capital losses or a 1031 exchange is used.
In some situations where the taxpayers are able rec-
ognize a capital gain and stay within the zero tax bracket,
the gain can have other negative tax consequences. For
example, consider the case of a retired couple with yearly
income of $47,000, which includes Social Security in-
come of $30,000. Their Social Security income is not
taxable since they have minimized their other yearly
income. Then they decide to sell a capital asset for a
long-term gain of $40,000. While they will not pay any
federal tax on the capital gain, the extra $40,000 of income
will push their Social Security income into the maximum
85 percent taxable amount of $25,500. In this situation,
the couple will have a total tax of $5,380 for federal and
state of Oregon as a result of the capital gain transaction.
Note that while Social Security is not taxed by Oregon,
capital gains are.
Besides the possible tax effect on Social Security
income, capitals gains can also have a negative impact
on Earned Income Tax Credit and the Advanced Premium
Tax Credit which was instituted by the Health Care Act
of 2010. That will be discussed more in a future article.
April 18 will be an important date for many taxpayers
this year. Since April 15th falls on a weekend, and Mon-
day, April 17, is a Washington, D.C. holiday, Tuesday,
April 18, is the deadline for most individual taxpayers
to file their returns or an automatic six-month extension
to file. Also, that will be the last date to file an amended
tax return with a refund for the year 2013. That is due to
the three-year statute of limitations. Please feel free to
contact me if you have any questions 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.
PUBLIC NOTICE
OREGON
DEPART-
MENT OF FORESTRY
PETER DAUGHERTY,
STATE FORESTER
Published: April 5 and
12, 2017
Affidavit
PUBLIC NOTICE
IN THE CIRCUIT COURT
OF THE STATE OF OR-
EGON
FOR THE COUNTY OF
MORROW
NOTICE TO INTEREST-
ED PERSONS
In the Matter of the Estate
of:
)
JOHN KENNETH GOCH-
NAUER, aka
John K. Gochnauer, John
Gochnauer, Deceased.
CASE No:
16PB04198
NOTICE IS HEREBY
GIVEN that the under-
signed has been appointed
personal
representa-
tive of the John Kenneth
Gochnauer, aka John J.
Gochnauer, John Goch-
nauer, deceased. All per-
sons having claims against
the estate are required to
present them, with vouch-
ers attached, to the under-
signed in the care of the
law offices of Bendixsen
Law, P.C., attourneyss for
the personal representative
at 245 E. Main St. Suite
E, Hermiston, OR 97838,
within four months after
the date of first publication
of this notice, or the claims
may be barred.
All persons whose rights
MCHS plans Walla
Walla trips
The Morrow County
Historical Society is plan-
ning two trips to historic
landmarks in Walla Walla,
WA this spring.
An MCHS-sponsored
trip to visit the historic
Whitman Mission in Walla
Walla is planned for Fri-
day, May 19. The group
will depart Heppner about
8 a.m. and return about 5
p.m. There is no charge for
entrance, and attendees are
asked to bring their own
lunches and beverage (no
alcohol, please).
On Friday, June 16, the
group is planning another
trip to Walla Walla, this
time to the historic Fort
Walla Walla military out-
post. Departure and return
PUBLIC NOTICE
NOTICE OF SUPPLEMENTAL BUDGET HEARING
• For supplemental budgets proposing a change in any fund's expenditures by more than 10 percent.
A public hearing on a proposed supplemental budget for Morrow County, Oregon for the fiscal year July 1, 2016 to June 30, 2017,
will be held at the Port of Morrow Building, 2 Marine Drive Boardman, Oregon 97818.
x AM
The hearing will take place on April 19, 2017 at 9:00 AM
PM .
The purpose of the hearing is to discuss the supplemental budget with interested persons. A copy of the supplemental budget
document may be inspected or obtained on or after April 14, 2017 at
x AM
PM
AM
and 5:00 PM
x PM
SUMMARY OF SUPPLEMENTAL BUDGET
PUBLISH ONLY THOSE FUNDS BEING MODIFIED MORE THAN 10 PERCENT
FUND:
General Fund
Resource
1 Grant Revenue
2
3
Revised Total Resources
Amount
$769,504
$14,068,246
Expenditure
1 Special Payments
2
3
Amount
Revised Total Requirements
$769,504
$14,068,246
Comments:
Authorizes additional special payments by General Fund - Non Departmental of $769,504 due to an increase at the state level.
Previously the OHA R-Base Addictions and Mental Health allotment funding was provided directly to the County's Mental Health Services.
provider, those funds are now required to pass through the County. This modification allows Morrow Co. to pass these funds through
to the providing entity. Special Payments a total of $1,519,504 for a total increase in appropriations of $769,504
Total requirements for the County General Fund are now $17,012,402 of which $2,981,558 is unappropriated ending fund balance.
Published: April 12, 2017
Affidavit
Ione Topic Club visits
REACH, SAGE Center
Tax Wise & Otherwise
NOTICE OF PUBLIC
HEARING Pursuant to
ORS 477.250, notice is
hereby given that a public
hearing will be held to re-
ceive from any interested
persons suggestions, ad-
vice, objections or remon-
strance's to the proposed
budget for the Central
Oregon Forest Protection
District. A hearing will be
held on Wednesday, April
19, 2017, at 1:00 P.M., at
the Oregon Department of
Forestry -District Office,
3501 NE 3rd Street, Prin-
eville, OR. Copies of the
tentative budget may be
inspected during normal
working hours. To ensure
the broadest range of ser-
vices to individuals with
disabilities, persons with
disabilities requiring spe-
cial arrangements should
contact 541-447-5658 at
least two working days in
advance.
Morrow Co. Finance Department 110 N. Court St. Heppner, OR, between the
hours of 8:00 AM
clo Cameron Bendixsen,
Attorney for personal rep-
resentative,
Bendixsen
Law, P.C.
245 E. Main St. Suite E
Hermiston, OR 97838
Tele: 541-567-5564
Published: April 5 12 and
19, 2017
Affidavit
times are the same, 8 a.m.
and 5 p.m. Admission to the
site is $8, and attendees are
again asked to bring their
own lunches and beverages
(no alcohol).
Driver tipping for both
trips is a private matter,
and is appreciated but not
required.
Sign-up sheets for both
trips are located in the of-
fice at the Heppner St. Pat-
rick’s Senior Center, with
13 spaces currently avail-
able for each outing.
Questions? Call Dave
DeMayo at 541-676-8017.
Members of the Ione Topic Club traveled by The Loop bus
to Richland, WA recently to tour The REACH museum with
displays telling the story of the creation of the Hanford reser-
vation and its vital role in producing the atomic bomb during
World War II. In addition, the museum has interactive nature
exhibits of the ecology of the Mid-Columbia region and the
Hanford Reach National Monument on the Columbia River.
The group also visited The Sage Museum at Boardman, which
highlights the diverse agriculture and related industries in
Morrow County. Pictured L-R are trip participants Virginia
Martinez, Margo Sheer, Susan Crum, Nancy Anderson, Betty
Gray, Betty Rietmann, Kathy Morter, Judy Rea, Maryann
Palmer, Lorrene Montgomery. -Contributed photo
South Morrow teams
struggle on the
diamond
Mustang sophomore Dakota Durfey winds up for the pitch
while Junior Morgan Orem (foreground) prepares for action.
-Photo by Kirsti Cason
The Mustang softball
team lost a double-header
to the Prospectors last Sat-
urday, losing 10-14 and
2-13 to the opponents from
Grant-Union, Dayville and
Prairie City.
Despite the losses,
the girls still carry a 6-4
overall record and are cur-
rently ranked #15 in the
OSAA 2A/1A state rank-
ing. League play begins
this Saturday with another
double-header, this time at
Pilot Rock versus the Pilot
Rock/ Nixyaawii team. Play
begins at 11 a.m.
In baseball, the Mus-
tang boys continued to
struggle during the league
opener at Sherman. They
lost the double header 0-15
and 4-23 to the Huskies
team, comprised of players
from Sherman, Arlington
and Condon. League play
continued Tuesday for the
Heppner/Ione boys with an-
other double-header at the
Dalles versus Dufur/South
Wasco County. Scores were
not yet available at press
time. They play again at
home in a back-to-back
versus Union/Cove this
Saturday; play begins at
11 a.m.
COUNTY COURT
-Continued from PAGE ONE submitted a budget request
“They make sure there
are trophy fish in the pond,”
Cason told the commis-
sioners.
In other business the
commission heard a lengthy
report from Mike Ladd,
North Central Region Man-
ager, Oregon Water Re-
sources Department about
the services the Watermas-
ter provides for Morrow
County. The Watermaster
of $12,217 for upcoming
year’s services, a slight in-
crease over last year.
In other business the
commission approved a
grazing lease for the Off
Highway Vehicle Park for
the coming year. The con-
tract is enough income to
pay for the State of Oregon
fire control fee of around
$27,000 per year.
ALL NEWS AND ADVERTISEMENT DEADLINE:
MONDAYS AT 5:00 P.M.