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Tax Court: Man Can Leave Estate To Non-Biological ‘Children’

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Tax Court: Man Can Leave Estate To Non-Biological ‘Children’

Olivia Covington for www.theindianalawyer.com

Although he had no biological children, an Illinois man who spent the latter part of his life in Indiana can legally leave his estate to a couple who he considered his children under the doctrine of an in loco parentis relationship, the Indiana Tax Court decided Monday.

When Orville Rauch died in October 2010, he left the majority of his estate to Robert and Claudia Wandless. Although the Wandlesses were not his biological children, Rauch had befriended them individually when they were children, and when the two got married and started a family, their children referred to Rauch as “grandpa.”

Throughout his life, Rauch, who never married and had no children, treated the Wandlesses as his children and provided for them financially in the same way he would have provided for biological children. They, in turn, cared for Rauch as a father figure until his death.

In September 2011, Rauch’s estate filed its inheritance tax return and reported that the Wandlesses were his children in loco parentis and, as a result, treated them as Class A transferees in computing the inheritance tax liability. The inheritance tax return was accepted by the probate court the same month.

However, the Inheritance Tax Division of the Indiana Department of Revenue filed a petition for rehearing in January 2012, asserting that Rauch’s estate had not shown that Orville took the place of the Wandlesses’ biological parents or that he had the rights, duties and responsibilities of a parent, as is required for an in loco parentis relationship. The couple should have been classified as Class C transferees, the department said, which meant the estate owed an additional $512,919.68 in inheritance tax, plus interest.

But the probate court denied the department’s petition in May 2012, writing that “Rauch considered himself in the role of the father to (Robert) and Claudia Wandless – and discharged a natural obligation above and beyond the duty of a parent by financially providing for (them), and leaving his legacy, farmland, to them as if they were his children whom would normally inherit the land.”

After a subsequent motion to correct error was denied, the department brought its argument before the Indiana Tax Court. But Judge Martha Blood Wentworth upheld the judgment of the probate court Monday, writing that an in loco parentis relationship is based on intent, not legalities.

Wentworth wrote that the Indiana Supreme Court had defined the test for in loco parentis relationships 150 years ago as “whether the circumstances, taken in the aggregate, amount to moral certainty that a testator considered himself in the place of the child’s father, and as meaning to discharge that natural obligation which it was the duty of a parent to perform.”

“The Court does not find a requirement that the natural parents be dead or that a testator must assume all the obligations and duties of a natural parent to have an in loco parentis relationship,” Wentworth wrote.

But the department further argued that Rauch’s relationship with the Wandlesses was that of a friend, a statement it evidenced by the fact that the couple never lived with Rauch as children and maintained close relationships with their parents even as they grew closer with Rauch.

Wentworth, however, said such an argument required the weighing of evidence, a role that falls to the probate court, not to her. Because the probate court had already established facts that evidenced Rauch’s intent to be a father figure to the couple, there was enough evidence to support the judgment in favor of the in loco parentis relationship, she said.

The case is Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. Rauch, 49T10-1207-TA-00038.

Adopt A Pet

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 Cuddles is a 1-year-old male Maine Coon mix! His name suits him, for he’s very affectionate. He wants to be with people at all times. His adoption fee is $18 thru 11/19 as part of the “Fantastic Cats” special! It includes his neuter, microchip, vaccines, and more. Contact the Vanderburgh Humane Society at (812) 426-2563 or at www.vhslifesaver.org for adoption details!

USI to play Quincy in NCAA 1st round

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The fourth-seeded University of Southern Indiana men’s soccer team takes on the fifth-seeded Quincy University in the first round of the NCAA Division II Midwest Regional Friday at 7 p.m. at Rockhurst University in Kansas City, Missouri. The USI (13-3-3)-Quincy University (12-5-2) winner advances to play top-seeded Rockhurst (16-2-2) for the right to advance to the round of 16.

The second half of the Midwest bracket includes second-seeded Tiffin University (14-4-2), third-seeded Saginaw Valley State University (15-4-1), and sixth-seeded Drury University (11-4-3). This half of the Midwest Regional is being played in Saginaw, Michigan.

Live coverage of USI’s run through the NCAA II post-season, including live statistics and video, can be found on GoUSIEagles.com.

Week 12 and NCAA II Tournament Notes: 

Eagles in the NCAA Tournament: USI is making its first visit to the NCAA Division II Tournament in 34 years, dating back to its 1982 match with Oakland City University at Strassweg Field. USI lost that match, 1-0.

Between the posts: Junior goalkeeper Adam Zehme (Orland Park, Illinois) leads the Eagles between the posts with a 13-3-3 mark and a 0.91 goals against average. Zehme has a career-best 13 wins, 69 saves, and seven shutouts this fall. He needs two victories to tie the USI single-season record for wins and two shutouts to move into fourth all-time.

Scoring leaders: USI freshman midfielder Sean Rickey (Columbia, Illinois) is USI’s active scoring leader with 19 points on six goals and a team-high seven assists. The Eagles may get their one-two punch of freshman forward Eric Ramirez (Vincennes, Indiana) and junior midfielder Kyle Richardville (Vincennes, Indiana) back for the NCAA II Tournament after missing the last few matches and the GLVC Tournament with injuries. Ramirez and Richardville had recorded 21 points (10 goals, one assist) and 19 points (seven goals, five assists), respectively, before suffering the injuries.

Ramirez having best freshman year:  Despite going down with a hamstring injury and missing the last match, freshman forward Eric Ramirez has had the best freshman season ever for a USI player, posting a team-high 21 points on 10 goals and one assist. Ramirez, who was named the GLVC Freshman of the Year, broke the freshman record of nine goals set by Eric Schoenstein in 1988.

USI’s All-GLVC performers: The Eagles had four players named All-GLVC with junior goalkeeper Adam Zehme and freshman forward Eric Ramirez being named to the first team, while junior midfielder Kyle Richardville and senior defender Michael Sass (New Palestine, Indiana) were named to the second team.

USI vs. Rockhurst: USI lost a heartbreaker to Rockhurst, 2-1, in overtime when the Hawks were ranked number one nationally back in October. The Eagles have a lot of ground to make up in the all-time series against Hawks, trailing17-1-3.

USI vs. Quincy: The Eagles trail the Hawks in the all-time series, 17-4-1, but have posted back-to-back wins over Quincy, winning 2-0 last fall at Strassweg Field and 2-1 this year in Quincy, Illinois.

 

 

EAGLES GOING TO NCAA II TOURNAMENT

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First Tournament Appearance Since 1982
For the first time in 34 years, the University of Southern Indiana men’s soccer team has received a bid to the NCAA Division II Tournament. The 20th-ranked and fourth-seeded Screaming Eagles (13-3-2) will play fifth-seeded Quincy University (12-5-2) in the first round of the Midwest Regional Friday at 7 p.m. in Kansas City, Missouri.

The top half of the Midwest Regional bracket is being hosted by sixth-ranked and top-seeded Rockhurst University (16-2-2).

The winner of the USI-Quincy match advances to play Rockhurst Sunday at 1 p.m. for the right to advance to the Midwest Regional championship game against the second half of the Midwest bracket. The second half of the Midwest bracket includes second-seeded Tiffin University (14-4-2), third-seeded Saginaw Valley State University (15-4-1), and sixth-seeded Drury University (11-4-3). Dates and times for the regional championship game are to be announced.

The Midwest Region title game will be played in Hays, Kansas, and hosted by the Central Region’s Ft. Hays State University. The Midwest Region champion will play the winner of the Central Regional, which features Ft. Hays State (13-4-1) and Lindenwood University (13-3-2), in the quarterfinals of the NCAA II Tournament in Hays.

USI is coming off a third-place finish in the Great Lakes Valley Conference after concluding the regular season with a mark of 13-3-3 and a 10-2-3 mark in the GLVC. The squad bowed out of the GLVC Tournament last Friday when they lost to the University of Indianapolis, 2-0, in the conference semifinals.

The Eagles’ only appearance in the NCAA II Tournament was in 1982 when they lost to Oakland University (Mich.) at Strassweg Field in the first round.

Coverage of all of the Eagles’ action in the NCAA II Midwest Regional, including links for live stats, audio and video broadcasts, can be found on GoUSIEagles.com. More information about the NCAA II Men’s Soccer Tournament can be found at NCAA.com, including the bracket for the entire 38-team field.

The NCAA II Tournament semifinals and final will be played December 1 and 3 at Children’s Mercy Victory Field at Swope Soccer Village in Kansas City, Missouri, and hosted by Mid-America Intercollegiate Athletics Association and Kansas City Sports Commission.

 

IS IT TRUE NOVEMBER 8, 2017

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IS IT TRUE it looks like Donald Trump will beat Hillary Clinton in the great State of Indiana?  …people are watching to see if Mr. Trump will have political coat tails in order to help the down ballot?

IS IT TRUE  you better get ready for a long night in order to find out who will be the next Governor of this great State?  …the odd makers are projecting that Democrat John Gregg chances of defeating Republican Eric Holcomb are good?  …if TRUMP winning margin is between 9% to 11% and has some political coat tails then Eric Holcomb could be elected Governor?

IS IT TRUE it looks like the current United States Congressman Todd Young is about to hand former Governor and United States Senator Evan Bayh a political defeat?  …if Congressmen Young beats Bayh this should serve as a notice to all politicians that the people of Indiana will not tolerate any more elected officials practicing influence peddling?

IS IT TRUE current 8th District Congressman Larry Bucshon is on his to be re-elected to his last term in office?

IS IT TRUE it looks like the current Superintendent of Public Instruction Glenda Ritz is on the verge of being re-elected by a reasonable margin?

IS IT TRUE last week the Clinton Foundation has confirmed it accepted a $1 million gift from Qatar while Hillary Clinton was U.S. Secretary of State without informing the State Department? … this happened after she had promised to let the State Department review new or significantly increased support from foreign governments?

IS IT TRUE that Senatorial candidate Evan Bayh “I stayed in my condo” lie has finally caught up with him because of the outstanding investigative reporting of the INDY STAR? …we are pleased that the INDY STAR reported that Mr. Bayh also misused his campaign funds for personal use?

IS IT TRUE members of the local main stream media would be amazed to find out what former local official  had $750,000 in his campaign coffers when he left office? …they also might be surprised to find out what the rules are that control how our retired politicians spend the left over money in their political coffers?

IS IT TRUE we hear that Congressman Larry Bucshon purchased a condo in the Newburgh area right after he and his family purchased a new home in Washington D C so his wife can practice medicine there? …we hear that the local “Tea Party Patriots” believe that elected officials should live in the area they represent? …don’t be surprised to hear that “Tea Party Patriots”  will be monitoring when Congressman Larry Bucshon stays at his Newburgh condo?

IS IT TRUE we were told that 1st District County Commission candidates Sean Selby ‘Smoked Shoulders” yesterday?  …we were puzzled by the “Shoulders Being Smoked” comment since the election is being held today?  …after a little research we found out that Mr. Selby indeed “Smoked Shoulders” yesterday? …Mr. Selby “Smoked Pork Shoulders” as a political fundraiser and sold them for $20 bucks each?

IS IT TRUE we are hearing that after this election the Chairmen of the Vanderburgh County  Democratic party will announce that he shall not seek re-election?

IS IT TRUE it looks like that the Evansville City Council is reverting back to there “Senegal” way of doing business?  …please  stay tuned to future IS IT TRUES to find out what we are talking about?

IS IT TRUE we would like to thanks everyone that ran for elected office and trying to help our community to prosper?  we also realize how their family members sacrificed in order that their love ones could offer themselves for public service?  May God bless our city, county, state and country!

FOOT NOTES: Todays READERS POLL question is:  Who are you going to vote for the Governor of Indiana?

Please take time and read our newest feature articles entitled “BIRTHDAYS, HOT JOBS” and “LOCAL SPORTS” posted in our sections.

If you would like to advertise in the CCO please contact us City-County Observer@live.com.

City County Observer has been serving our community for 15 years.

Copyright 2015 City County Observer. All rights reserved. This material may not be published, broadcast, rewritten or redistribute.

CHANNEL 44 NEWS: Crews Battling House Fire in Evansville

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Crews Battling House Fire in Evansville

 Authorities are investigating a house fire in the 200 block of Michigan Street in Evansville.

It broke out around 7:30 Monday night at a 2-story house located at 204 Michigan street.

Crews on scene say the entire house was full of trash, so it was extremely hard to fight the fire.

At one point, smoke was seen coming from both floors of the house.

No injuries were reported.

We’ll update you on the investigation as crews gather more information.

John Gregg Isn’t Sweating Ahead of Election Day

 Democratic candidate for Indiana Governor John Gregg says he is not sweating at all before Election Day.

He made that comment during a stop in Evansville Monday.

Gregg stopped by his field office on Sycamore Street to thank his volunteers working on his behalf.

Last week in town, Gregg called on his supporters to reach out to Republicans who cannot get on board with Eric Holcomb.

He thinks that strategy could make a difference in the race.

Last week in a statement to 44News, Lieutenant Governor Eric Holcomb’s campaign says John Gregg is an irresponsible choice for governor for a laundry list of reasons.

A reminder, you can catch national, state, and local election returns on CBS44 and FOX44 Tuesday evening, and also here at WEVV.com.

Vectren Begins Pipeline Work on North

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Pipeline Integrity Management Project Underway On Gas Distribution Line

Evansville, Ind. – Contract crews working for Vectren Energy Delivery (Vectren), will begin work on a $1.2 million project to test nearly 15 miles of 6-inch natural gas pipeline. The section of pipeline being tested spans over Warrick, Gibson and Vanderburgh counties and stretches from a natural gas purchase point on Highway 57 north of Elberfeld, will cross Interstate 69, and ends along Highway 41 in Darmstadt. The purpose of this test is to increase the capacity within the pipeline to improve reliability and provide for future growth along the pipeline route.

“To ensure the continued reliability of our natural gas pipeline systems and service, Vectren is continuing to enhance our system to improve the gas infrastructure in the Vectren South territory,” said Brad Ellsworth, Vectren Energy Delivery of Indiana – South president. “These infrastructure enhancements are vital to meeting federal requirements and ensuring the continued safety of our system.”

Work is expected to continue through the end of the week, weather permitting. No customers will be affected during construction, and motorists are asked to be safe while driving around crews. Below is a map of the project route.

 

JUST HOW DOES THE GENERAL ELECTION EXIT POLL WORK, ANYWAY?

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JUST HOW DOES THE GENERAL ELECTION EXIT POLL WORK, ANYWAY?

BY DREW DESILVER

Terry and Mary Ann Williams fill out exit polls conducted by Edison Research after voting at the Bayleaf Volunteer Fire Department on November 6, 2012 in Raleigh, North Carolina. Photo by Sara D. Davis/Getty Images

Terry and Mary Ann Williams fill out exit polls conducted by Edison Research after voting at the Bayleaf Volunteer Fire Department on Nov. 6, 2012, in Raleigh, North Carolina. (Photo: Sara D. Davis/Getty Images)
As millions of Americans watch election results roll in on Tuesday, they’ll learn a lot more than whether Hillary Clinton or Donald Trump will become the 45th president. They’ll be told such things as how college-educated Republican women in Florida voted, what issues drove voters to the polls in Ohio, and how many of Utah’s Mormons cast their ballots for independent candidate Evan McMullin.

The source for those sorts of detailed analyses of the electorate is Edison Research. The Somerville, New Jersey-based firm has conducted exit polls for the National Election Pool (a consortium of ABC, CBS, NBC, CNN, Fox and The Associated Press) since 2003 – originally in conjunction with Mitofsky International, and since 2006 on its own. But just how does Edison do it?

Joe Lenski, Edison’s co-founder and executive vice president, said the firm will interview voters as they leave the polls at nearly 1,000 locations (a random stratified probability sample of the more than 110,000 physical polling places across the country). And since Edison expects between 35% and 40% of the vote to be cast before Election Day, it also is conducting a phone survey of early and absentee/mail voters, a process that began earlier this week.

The exit poll is a major operation. Edison expects to survey about 16,000 early and absentee voters by phone, Lenski said, and another 85,000 or so voters in person. “Between exit-poll interviewers, vote-count reporters, supervisors driving around checking on sites, and the two very large phone rooms we’ll be operating on Election Day to take in those results, we have close to 3,000 people working for us on Election Day,” he said.

The exit poll is more a set of interlocking surveys than a single, uniform poll. Aside from the phone and in-person components, Edison will field state-specific questionnaires at 350 of its 1,000 or so polling locations, in addition to the national questionnaire all respondents receive. The idea, Lenski said, is to be able to ask about issues that might be particularly relevant in key states.

“In Utah, for example, which has a large Mormon population, we’ll have questions specific to that population,” he said. “And you’ll see bigger state sample sizes in the big battleground states like Florida and Ohio.”

Rather than conducting oral interviews at polling places, Edison gives respondents written questionnaires to fill out. There are a couple of reasons for that, according to Lenski.

“One, we try to make the experience of registering your vote on the exit poll as close as we can to registering your vote at the polling place,” he said. “The other reason is that we don’t want to interfere with the election process, and asking people who they voted for as they’re leaving the polling place could be overheard by people going in. One of the reasons we get cooperation from election officials is that we can confirm that those questionnaires are private and confidential. There’s no notation on the questionnaire as to who filled it out.”

Edison’s response rate on its exit polls is considerably higher than is typical for phone surveys, Lenski said – about 45% of the voters the firm approaches agree to fill out questionnaires. But, he added, “Response rates in exit polls have gone down, but a lot more gradually than with traditional telephone surveys. When I started in this business, the response rate was more like 60%.”

That being the case, Edison’s field researchers try to address nonresponse bias – that is, the risk that the firm’s sample may not be representative of the entire electorate because of who chooses not to participate.

“Since we are at the polling place, our interviewers can record some characteristics of voters who decline to take part in the survey – approximate age, gender and race – so we can adjust our results for those factors,” Lenski said. “But there are other items we can’t account for visually. People don’t have a D or an R stamped on their foreheads, and you don’t know as they walk past you whether or not they have a college degree.”

After the polls close and actual results begin to be released, Edison will factor them in. If the returns differ markedly from the exit-poll results, the firm will update its analyses and projections accordingly.

“We will know shortly after the polls close,” Lenski said. “We’ll have individual precinct results from all the locations where we conducted interviews, so we’ll know how much understatement or overstatement for the candidates we have. Our calls are based on all the information we have at the time – exit polls, returns from sample precincts and county results from AP – and we may re-weight the exit poll results later in the evening to match the vote estimates by geographic region.”

The exit poll, he said, “is the one survey out there where you get evaluated immediately. We’ll process over 100,000 interviews, and within two hours we know how well we did.”

As early and absentee voting and vote-by-mail have become ever more significant, Lenski said, he’s also learned how those alternatives differ from each other.

“Historically, by which I mean before 2000, early voting was almost entirely absentee by mail, and it tended to be older voters,” he said. “Since the 2000 election, the Democratic Party has put a great deal of emphasis on early in-person voting, especially in states like Florida. It varies from state to state, depending a lot on the history in those states and how the political parties in in those states approach early voting, [but] the in-person early voting tends to be encouraged more by voter outreach and to be more Democratic, and the absentee by mail tends to be older voters or people who are traveling out of state, and to be more Republican.”

Colorado, Oregon and Washington are the only three states that conduct their elections entirely by mail, and Lenski has noticed trends based on when ballots are turned in.

“The pattern has been that the later-returned ballots in those states tend to be more Democratic and the ones turned in earlier tend to be more Republican,” he said. “One other thing we’ve seen sometimes is that the ballots turned in earlier tend to get counted first on Election Day, so that’s something we have to consider when we’re making our projections.”

“It definitely adds a source for more potential bias or error,” he added. “If Colorado or Arizona, for instance, looks like it might be a close state, we might be a lot more cautious about calling it until more actual votes are released.” (In Arizona, a normally Republican state where polls show a close race this year, two-thirds of the total 2012 vote was cast absentee.)

Besides the general-election exit poll, Edison also conducted exit polls during the Democratic and Republican primaries and does similar work in other countries. Overall, Lenski said, only 40% of Edison’s work is election-related. The firm’s main business is consumer research, tracking everything from what songs radio listeners prefer to which types of ads are most and least effective.

But the presidential exit poll is Edison’s highest-profile project, and the one that’s hardest to pull off successfully. In fact, Lenski said, the firm starts the process of picking its sample precincts more than a year before Election Day.

“A typical Election Day for me starts a little before 6 a.m., and I’m usually up for about 36 straight hours,” he said. “Hopefully I’ll have time on Wednesday to collapse and catch up on two days’ worth of sleep.”

2016 ELECTION CHOICES: GUARANTEED DISASTER OR RISKY RIVER LANDING

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DNR Law Enforcement Outdoor Education Coordinators Honored by Purdue University

By Susan Stamper Brown

An 11-year old lewd comment by Donald Trump that the Clinton campaign dredged from the sewer reminds us America is in a nose dive and set to crash.

So a little perspective here. Like it or not, either a crude buffoon with a Godly Vice President will win the election —- or we choose a lying, cheating, corrupt criminal who is married to an alleged rapist and supports killing full-term babies on the taxpayers’ dime. Women: Hillary also defended a rapist against a 12-year old girl, calling the little girl a liar. Tim Kaine’s stance echoes hers.

Let’s not forget that our coolest president ever, Obama, hangs out with Jay-Z and Beyonce in his spare time, when he’s not busy stomping on the United States Constitution. For those living in Bluebird-and-Butterfly-Land, google Jay-Z’s lyrics to “Is that Yo, Bi***.” Our coolest prez ever says Hillary will continue his legacy and will flush that which he’s already placed in the toilet.

I know this is hard for the snowflakes among us to handle, so I suggest you retreat to a safe place until after November 8.

And for the rest of us, let’s talk about tough choices and unwelcomed events which either draw out the hidden hero within or send tail-tucked snowflakes into their thumb-sucking corners.

On January 15, 2009, Chesley “Sully” Sullenberger showed us what heroes are made of when he was faced with an unanticipated event for which he’d never been specifically trained, when the Airbus A320 he piloted hit a flock of birds, disabling both engines.

Later that year in an interview with Newsweek, Sully said, “When we struck them and the engines were damaged, I knew in that moment that it was going to be a life-changing event —- that this was going to be unlike any experience I had ever had. I knew it was going to be the hardest day of my life, the biggest problem I would ever have to solve. But I was confident I could solve it. I never thought I would die that day. I was just trying to make sure that no one else did.”

Thanks to God’s grace and Sully’s clear-minded understanding that whether he liked it or not, he only had one choice. As a result, 155 souls on board survived, and Sully became a hero when he successfully executed an emergency landing on the Hudson River.

Sully didn’t sulk about the lack of good choices. Nor did he complain about the most unfortunate of circumstances on a day he described to Newsweek as “a day like literally 10,000 other days —- until it wasn’t.”

Quite similarly, this year we are faced with a presidential election which was just like every other election —- until it wasn’t.

But, unlike Captain Sullenberger, too many snowflakes are so busy sulking about poor choices, they don’t understand America is on a collision course with Hillary in the captain’s seat.

Captain Sullenberger knew every option before him was bad, so he chose the one which would save the most lives and discarded the one he knew would be guaranteed disaster.

Hillary Clinton is guaranteed disaster.

So it’s time to lay aside petty differences and rise to the occasion, understanding we only have one choice. This election is not about us. Nor is it about our likes or dislikes, personal preferences or wish lists. Nor is it about partisan politics. It’s not about you. Or me.Not this time. Not this election.

So don’t be a snowflake. Rise up, be the hero of this story. Ask the 155 Miracle on the Hudson survivors if a risky river landing trumps a guaranteed plane wreck.