The Star-Democrat from Easton, Maryland • Page 7

Coming tomorrow Chespeake Community College is offering a new program life-emi ttlhe slhcwre Tu day, Th Star-Dwnocrat Pg 7A calendar Admiral McKee will speak to Navy League TUESDAY, JUNE 14 Talbot County Council meeting at the Talbot County Courthouse, 1 30 p.m. Maryland Water Resources Administration hearing on discharge permit for proposed TUghman Island sewer system, 10:30 a.m., DNR armory, Harrison Street, Easton. Oxford Town Commission meeting, 7:30 p.m., town offices. St Michaels budget bearing, 7 p.m., town offices Greensboro town meeting, 7 p.m. WEDNESDAY, JUNE 16 Queen Anne Economic and Community Development meeting, Chesapeake College 9:30 a.m.

THURSDAY, JUNE 16 American Red Cross annual meeting, 2:30 p.m., Easton. JUNE 17-18 Delmarva Chicken Festival to be held at Milford, Del. For more Information, contact Delmarva Poultry Industry R.D. 2, Box 47, Georgetown, Del. 19947.

TT I A a y-notes 1 1 Admiral Kinnalrd R. McKee, U.S.N., who replaced Admiral H.G. Rickover as director of the Naval Nuclear Propulsion Program and who owns a home In Oxford, will speak at a dinner meeting of the Eastern Shore Council of the Navy League on Tuesday, June 21, at the Elks Club, Easton. His topic will be "A Special Time -Naval Prospects for the Eighties." A graduate of the United States Naval Academy in 1951, Admiral McKee's Naval experience has been in submarines. He has served on eight submarines in the Atlantic Fleet, including command of the USS X-l, an experimental small submarine.

In 19S8 he was graduated from nuclear power training and joined the commissioning crew of the USS Skipjack, the Navy's first high performance nuclear attack submarine. He was commander of the nuclear attack submarine Dare from 1966-1969. As commander, Submarine Group Eight, Admiral McKee served as the NATO and US Submarine Commander in the Mediterranean. He was the 48th superintendent of the U. S.

Naval Academy. On February 1, 1982, he assumed duties as director of the Nuclear Propulsion Program, succeeding Admiral Rickover. That same year, he was made a four star Admiral. Because of the press of duties, Admiral James D. Watkins, USN, Chief of Naval Operations, who was originally scheduled for the June 21 meeting, was unable to confirm the The adult "grab bag" tennis and pot-luck supper, will be held at the Talbot County YMCA Saturday, June 18 at 5:30 p.m.

This round-robin tennis night has been popular for years at the Y. Gail Johnson and Kanny Manuel won the Tuesday afternoon fixed partner doubles tennis league with seven wins and no defeats. Liz Clem and Una Kruse were the winners of the fixed partner doubles league played Wednesday afternoon on the courts. New tennis leagues on several levels are scheduled to start the week of July 4th. The league program has been sponsored by Loyola Federal.

Housing is needed for girls ages 10-18 years July 5 to July 8 for the Eastern Shore Open Girls' Championships scheduled on the courts. Housing will also be needed for the annual McDonald's Talbot County Boys' Open July 29-July 31 Contact the If you can help. Linda Laramy was the winner of the Thursday afternoon rotating partner doubles league which finished a seven week session last week. The league was sponsored by the Loyola Federal pavings Loan Association. births Ethel England, canoeing Instructor (rear) and Donna Richardson, both of Easton, demonstrate the proper canoe paddling position In preparation for a Red Cross canoeing course.

Canoeing course to begin June 18 ADMIRAL K. R. McKEE date, but is planning to be present for the March, 1984 meeting of the Eastern Shore Council. President honored Martha DeShields President of Federalsburg, has been selected as one of ten outstanding alumni of the Maryland Rehabilitation Center. She was honored at the 10th anniversary celebration of the center on June 8.

Mrs. President, an office secretary, works in the Medical Records Department at the Upper Shore Commu-3 nity Mental Health Center in Chestertown. She received her secretarial training at the Maryland Rehabilitation Center in Baltimore after she was left partially incapacitated on a former job. An American Red Cross course on the fundamentals of canoeing will begin June Each year many drownings occur because people out in canoes lack skills in handling them and lack knowledge of self-rescue measures to employ when they fall overboard, swamp or capsize. So says Welch England, water safety chairman for Talbot Chapter of the American Red Cross, in announcing an upcoming course in "Fundamentals of Canoeing" to teach those skills.

The first session will be held at the Calhoon MEBA Engineering School pool from 9:30 a.m. until noon on Saturday, June 18. On Saturday, June 25 and Sunday, June 26 the course will be concluded at Camp Todd located on Wiiliston Lake in Caroline County. Class size is limited to the number of canoes available and advance registration is required, England said. Call the Red Cross office at 822-2313 for further information and registration between 9 a.m.

and 1 p.m. Monday through Friday. Karr Mr. and Mrs. James Neal Karr of Easton have announced the birth of a son, Matthew Neal Karr, at Memorial Hospital On April 18.

The baby weighed 8 lbs, 4 oz. Mrs. Karr is the former Paula Homey. Maternal grandparents are Mrs. Verna Lee Homey.

Paternal grandparents are Mr. and Mrs. H. Neal Karr of Marco Island, Fla. Finkner Mr.

and Mrs. Edward Finkner of Easton have announced the birth of a daughter, Lacey Beth, at Memorial Hospital at Easton on May 27. The baby weighed 9 lobs. 3 oz. Mrs.

Finkner is the former Penny Aikenhead. Maternal grandparents are Mr. and Mrs. Daniel Kilmon of Newcomb, Mr. and Mrs.

William Aikenhead of Easton. Maternal great-grandparents are Mr. and Mrs. Eugene Lutz of Easton. Paternal grandparents are Carroll J.

Finkner of Chester and the late Evelyn Finkner. I Ruark Mr. and Mrs. Joseph Ruark of Cambridge have announced the birth of a daughter, Christina Anne, at Memorial Hospital at Easton on May 28. The baby weighed 9l6s.9oz.

Mrs. Ruark is the former Natalie Whitlock. Maternal grandparents are Mr. and Mrs. Chester Whitlock of Easton.

Paternal grandparents are Mr. and Mrs. Robert Ruark of Cambridge. Mason Mr. and Mrs.

William I. Mason Jr. of Queen Anne have announced the birth of a daughter, Katherine Bishop, at Memorial Hospital at Easton on May 12. The baby weighed 71bs.2oz. Mrs.

Mason is the former Susanne Embert. Maternal grandparents are Susie' E. Embert of Centreville and Harry Embert of Church Hill. Paternal grandparents are Mr. and Mrs.

William I. Mason Sr. of Queen Anne. I MARTHA PRESIDENT MRS. MITCHELL HART Trappe Socials mi Hickman for the weekend.

Misses Heather and Laura Blakney of Chestertown spent the weekend with their grandparents, Mr. and Mrs. KirbyMetz.Jr. Mr. and Mrs.

Roy Sullivan had as guests Thursday Mr. and Mrs. Earl P. Moore of Wilmington, Del. and Mrs.

Wilson of Texas, Mr. and Mrs. baptism Sunday, June 5 in the Trappe United Methodist Church. Rev. English officiated.

Mr. and Mrs. Ernest English of Clearfield, Pa. were guests of their son and daughter-in-law for the occasion. Mr.

and Mrs. Edward Webb and son, William, of Freehold, N.J. were guests of Mr. and Mrs. William Edwin R.

Sullivan of Smyrna, Del. Mr. and Mrs. Robert Wilson of Bethesda have returned to their home in Bethesda after a week spent with Mrs. Orville Bryan and Mr.

and Mrs. Robert Wilson. Mrs. Goehringer, Hurlock, is now the guest of Mrs. Bryan.

Mr. and Mrs. Ross Swann have as their guest this week their daughter, Miss Lisa Swann of Burlington, Vermont. Mr. and Mrs.

Paul Carroll have as their guest her sister, Miss Judy Vugh of Kansas, City, Mo. Joel Ernest, son of Rev. and Mrs. Kevin English received the rite of Royer transferred to headquarters A SPECIAL OCCASION DESERVES A SPECIAL PLACE I'V 1 0) Attack on Professional Corporations (Part I) By Paul B. Yanchus, CPA McGrow, Pridgeon A Company, P.A.

With the passage of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Congress has provided the Internal Revenue4-Service with power to reallocate or reassign Income and deductions from certain personal service corporations to their owner-employees. It has been the Service's position for many years that the Income of a closely-held corporation engaged in a personal service business, usually formed to obtain tax benefits not otherwise available, should be taxed directly to the individual shareholder who performned the services. In Court action, the IRS had been fighting an uphill battle with this position, culminating in a major defeat In Keller, a 1981 U.S. Tax Court case. The Keller case, however, proved the impetus needed for Congress to enact a new Code Section 269A.

It remains to be seen whether this new Code Section proves to be a potent IRS weapon. While the IRS has been given substantial allocation powers under this new Section, these powers can be used only if a corporation and its owner-employee fall within certain criteria. First, the corporation must be a "personal service i.e. a corporation whose principal activity is the performance of personal services through owner-employees owning more than 10 Of the outstanding stock. Further, substantially all of the services must be performed for ONE other corporation, partnership or other entity.

Finally, the principal purpose for using the corporate form must be the evasion or avoidance of federal income tax by reducing Income of or securing benefits not otherwise available for an owner-employee. Based on these criteria some professional corporations will be affected by this new law; many will not. We will examine how and why next week in Part II of Attack on Professional Corporations. Second Lieutenant Gary Royer, a native of was recently promoted to the State police headquarters In Pikesvllle. Royer joined the Maryland State Police in July, 1964.

After graduation from the Police Academy he was assigned to the Waldorf Barrack. In June of 1966, Trooper Royer was transferred to the Easton Barrack. While serving there he was promoted to TFC on September 6, 1967. When the General Assembly convened in Annapolis on January 13, 1971, TFC Royer served in the Legislative Detail until April 15 when he returned to the Easton Barrack. He was promoted to Corporal In August, 1971; Sergeant in May, 1976; and First Sergeant in January, 1980.

He served the Easton Barrack until his recent promotion and transfer to the State Police Headquarters in Pikesvllle, Maryland. He will serve as Second Lieutenant and Assistant Commander of the Telecommunications Division. The division is responsible for coordinating the daily operations of the Maryland Interagency Law Enforcement System (MILES), administers telephone GARY ROYER and mall services, and provides 24-hour police communications for the headquarters complex. Royer resides in Easton with his wife Lee and their two children. TREAT YOURSELF" TO THE LIGHTHOUSE RESTAURANT A special occasion deserves a special place.

For an anniversary, birthday, good-bye luncheon or wedding rehearsal want something out of the ordinary. The Lighthouse Restaurant is your answer. Completely enclosed in glass, the view over the Harbour is magnificent, the atmosphere is relaxed, and the food is first class. Gerry will help you plan your meal from our luncheon or dinner menu, and arrange the details of your party. Please call at least one week in advance for reservations.

We want your special day to be one to remember. Nfetmjrd and VISA Ktrpled Ihr. LHlhlhoti' lUMaufatil HI VI inui SI litha-h right tm Somoui Iclt un Mradow lo the Maibuul Cdll It you ipt nmlUM-d VH 74S 2049 Eligibility limits to be raised includes the $12.20 Medicare premium. Before the Increase in the limits, he was $.90 over the allowable amount. With the increase In the limit, he will qualify for a supplement of $19.10 per month.

He will also qualify for Medicaid, which Is a valuable medical benefit that helps cover gaps In Medicare coverage. Additionally, the State will now pay his Medicare premium of $12.20. Most claims can be taken by telephone on ihe toll-free numbers, "228-881 or it: iaii; On July 1, the Income eligibility limits for Supplemental Security Income (SSI) will be raised. This means that more aged and disabled people will be able to qualify for SSI. Interviewers In the Social Security office have already processed the first application affected by these higher limit.

A 67-year-old man residing in Caroline County has a total security monthly entitlement of $305.20, which 'iFtaMocial fliaaing Is Plumed Dinciioa Fin Financial Group Harry A. Turner, Jr. Eaton, Md. MM444 I.