Advantages of partnerships, C corporations There are a few things I would like to do before I ride off into the sunset—my bucket list of sorts. One of them is to drive a winged sprint car. I joke about that one maybe having to wait until my next life. But since I’m of the Reformed Church religious persuasion and we don’t fundamentally believe in reincarnation, the “next life” thing probably isn’t going to work. I don’t anticipate that my minister, Rick Tigchon, is going to preach a sermon on reincarnation being an option any time soon, either. It’s going to be done in this life or it won’t be done. The reason I bring this up is Berlin Raceway held its annual Open Wheel Night on Sept. 26. A number of classes, including midgets and late models, raced. But the main attraction for me was the winged sprint cars. I love watching those guys race. You can tell the fast ones from their motor sound. Once they hit wide open, which is about one second after they stomp on the pedal, the fast ones never let off all the way around the track. They use their brakes and the bank of the track to slow the car in the corners, but you can tell from the motor sound that the foot is in fuel injectors all of the time. One of the racers, Hank Lower, gives me hope that I will fulfill my dream of driving one of the sprint cars. Hank is an Indiana guy and he is 72 years old. Granted, he has been driving these cars most of his life, he is still competitively driving at age 72. He finished in the top ten in the feature event, which means he beat most of the kids in the race. Since I’m a whole lot younger than 72, there is plenty of time to get me strapped into a sprint car. I think I will go online tonight and see what’s available in the sprint car driving school arena. Maybe Hank gives lessons. I want to continue with my series on the various business entities available to a person who is starting a business. Multi-member LLCs file a Form 1065, Partnership Tax Return. […]
by RANDY R. COTTON A preliminary hearing in the case of People vs. Andrew Chezlek took place Wednesday, Sept. 30 in the 63rd District Court of Rockford before Judge Steven Servaas. The 22-year-old Rockford resident was initially charged and arraigned on charges of kidnapping, unlawful imprisonment, criminal sexual conduct in the second degree and felony arms charges after he allegedly tied up and assaulted his “on again, off again” girlfriend at the home of his parents in Rockford. Assistant Kent County Prosecutor Monica Jeneske informed the court during the hearing that she was planning to drop the charges of kidnapping and transfer the case to the circuit court in Grand Rapids on several charges including possession of a firearm in the commission of a felony and criminal sexual conduct. She also argued that she would add to the list possession of methadone and cocaine and unlawful imprisonment. During the initial phase of the hearing, there was debate over the issue of sequestration when Jeneske argued that she would like to ask some of the potential witnesses who were seated in the courtroom. Both sides finally approached the bench and agreed to have witnesses leave. The 23-year-old Grand Rapids woman who was the victim in this crime was called to the witness stand and was subject to four hours of testimony by both the prosecution and defense. She initially stated, “I am a 23-year-old student and I met him at Grand Rapids Community College when Andrew and I had a class together.” She also testified that Chezlek and she “were in a sexual and romantic relationship since 2007.” Continuing her testimony, she said they both “used drugs together, including methadone and heroin” and that they “broke up in May of 2008.” Following their separation, she said that they continued to have occasional contact by phone and text message while Chezlek was out of the country. The victim testified, “[On Thursday, Sept. 3] I was planning to get together with the defendant and was going to hang out and watch a movie at his house.” She said she had been out drinking that night and showed up at the defendant’s home after midnight. According to her testimony, when she arrived at the Chezlek home, the defendant’s mother […]
Gregory J. Halmi recently graduated from the Army Reserve Officer Training Corps (ROTC) Leader Development and Assessment Course, also known as “Operation Warrior Forge,” at Fort Lewis, Tacoma, Wash. The 32 days of training provide the best possible professional training and evaluation for all cadets in the aspects of military life, administration and logistical support. Although continued military training and leadership development is included in the curriculum, the primary focus of the course is to develop and evaluate each cadet’s officer potential as a leader by exercising the cadet’s intelligence, common sense, ingenuity and physical stamina. The cadet command assesses each cadet’s performance and progress in officer traits, qualities and professionalism while attending the course. Cadets in their junior and senior year of college must complete the leadership development course. Upon successful completion of the course, the ROTC program, and graduation from college, cadets are commissioned as second lieutenants in the U.S. Army, National Guard, or Reserve. Halmi is a student at Purdue University, West Lafayette, Ind. He is the son of Thomas and Linda Halmi of Belmont, and is a 2006 graduate of Rockford High School.