Second, you have to make yourself get up early enough on Thanksgiving morning to get the bird in the oven for a noontime feast.This ingredient shopping module is created and maintained by a third party, and imported onto this page.Remove the turkey from the brine and rinse it under cold water.After that, fill the sink with cold water and soak the turkey for 15 to 20 minutes.This will remove any excess saltiness on/under the skin and just leave you with wonderfully brined, tender turkey.Place the turkey breast-side up in a roasting pan with a rack, tucking the wings underneath the body.Then insert a meat thermometer into the thigh of the turkey, raise the oven temperature to 350°F and put the turkey back into the oven, uncovered, basting it with the juices/butter in the bottom of the pan every 30 minutes.Keep basting it every 30 minutes during this stage so that the skin will turn a deep golden brown.Remove the turkey from the oven, cover it with foil, and let it rest for 15 to 20 minutes before serving.Serve the turkey on a big, pretty platter with orange slices and greenery if you wanna be fancy.Omit the citrus and add a combination of chopped herbs such as parsley, sage, rosemary, and thyme to the butter.After that, just make your way around the turkey, grabbing as much of the white and dark meat as you can find. .
ROBERT LEE BERNER
DEXTER – Robert Lee Berner, 92, died Dec. 22, 2008, of congestive heart failure, at Mayo Regional Hospital, Dover-Foxcroft.Lee joined the U.S. Navy in 1936, and in 1937 he was serving on the USS Detroit at the opening of the Golden Gate Bridge.In 1960 he joined the Military Sealift Command, MSC, serving on missile tracking ships for Cape Canaveral.
Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup
The United States appeals from a judgment awarding plaintiffs a refund of estate tax deficiencies in the amount of $4,295.76, with interest.The case was tried before the District Judge upon fully stipulated facts, depositions and exhibits.We will deal first with the life insurance issue and then with the question of the real estate tax deduction.In 1958 William Catalano applied for a life insurance policy in the face amount of $25,000 with the Manhattan Life Insurance Company of New York, and apparently requested that his wife be designated the owner as well as the beneficiary.Catalano died intestate in October 1959, a domiciliary of Louisiana, and the insurance company paid the $25,000 proceeds of the policy directly to decedent's wife as beneficiary.The Commissioner assessed and collected a deficiency based upon his determination that decedent possessed incidents of ownership in one half of the proceeds of the policy because the policy was part of the community of acquest and gains of the marriage.Under Section 2042 of the Internal Revenue Code of 1954 life insurance proceeds are included in a decedent's gross estate if, at his death, he possessed any "incidents of ownership, exercisable either alone or in conjunction with any other person.".Whether he possessed any "legal" incidents of ownership is to be determined with reference to the applicable state law.It is true, as the government urges, that under Louisiana law all assets acquired during the marriage are presumed to be community property, La.Civ.Code, Art.2405, and that the presumption is not rebutted by the fact that title to a particular asset is held solely in the name of one spouse.However, as the District Court correctly stated, in Louisiana a life insurance policy is a contract sui generis, governed by rules peculiar to itself.Even though it is a community property state, Louisiana long ago established the clear precedent under its jurisprudence.[T]hat a policy of insurance, issued at the instance of the husband, upon his own life, in favor of his wife, inures to her separate benefit from the date of its issuance, and that the interest so acquired by the wife is not then or thereafter affected by the fact that the premiums are paid by the husband from the funds of the community.The government asks us to disavow these precedents on the basis that they are old and that in more recent cases Louisiana has recognized that life insurance policies acquired during marriage are subject to the general rules and presumptions governing community property in Louisiana.We reject the government's argument and find that the nearly century old rule — that life insurance policies acquired during marriage in which the wife is irrevocably named the beneficiary inure to her separate estate — is alive and well in Louisiana.In the instant case, once the wife was named the owner of the policy, all power to change the beneficiary by decedent was extinguished.Therefore, as far as the decedent was concerned, his wife was the irrevocable beneficiary and, as a matter of Louisiana law, the policy-rights and proceeds-rights became part of her separate estate.We held that the policy was owned by the marital community and that one-half its value was includable in the wife's gross estate.To rebut the presumption Texas requires a showing that the unnamed spouse intended a gift of her community interest.We said there was no affirmative act which would clearly reflect such an intention, and that in the absence of a clause expressly purporting to transfer Mrs. Freedman's community interest to her husband's separate estate, it must be assumed that she merely agreed that he should own the policy as the community's agent.At his death the decedent owned certain real property in Orleans Parish, Louisiana.The District Court held to the contrary, finding that the state property taxes had become an obligation of decedent by October 1, 1959 at the latest.§ 20.2053-6 provides that a property tax has accrued if it is an "enforceable obligation of the decedent at the time of his death.".Plaintiffs are wrong in their assertion that there is a privilege on the property from January 1 of the tax year.Plaintiffs' argument that the taxes could have been paid any time after January 1 and that in any event they became an enforceable obligation on October 1 when the collector began collecting the taxes has surface appeal, but it does not survive a close examination of Louisiana law.There is no question that when the lien attaches the taxes become an enforceable obligation of the decedent within Section 2053 of the Code and Treas.Reg.Notwithstanding that the tax due date and lien date was November 4, subsequent to decedent's death, plaintiffs contend there was an enforceable obligation of decedent to pay the property taxes before his death.1966, 355 F.2d 40, which held that an intangible personal property tax assessed on property owned on January 1 but which did not, under Florida law, become due and payable until November 1 of the year had accrued at the time of decedent's death in August of the year.[E]ven if decedent had disposed of his property after January 1st, he would still be liable for the tax thereon.Thus * * * these taxes had not merely accrued in an accounting sense, but had become an absolute liability of decedent's estate on January 1, 1958, even though not payable until November.We do not agree with the District Court that the real property taxes had, under Louisiana law, become an "accrued" obligation of the decedent at the time of his death. .
A Funeral Mass will be celebrated on Saturday November 20, 2021 at 10:00 AM in St. Patrick Church Watertown for Rosemary (Sheehan) O’Grady. .
Paid Notice: Deaths SHERMAN, DONALD
Peacefully passed away on March 3 with his family by his side at his home in North Miami Beach, Florida.Loving father of Debra and Filip Tiffenberg and Ronald and Barbara Sherman of Tenafly, New Jersey.He was a generous supporter of numerous charitable and civic organizations but his philanthropic contributions were almost always made anonymously.He gave his love, support, counsel, and assistance to his family, his friends, his colleagues, his employees or anyone who sought it. .
Ruth E. Porter
Ruth Ellen (Dunbar) Porter of Albert Lea MN, passed away on Thursday, November 18, 2021.Ruth was preceded in death by her husband, daughter-in-law Phyllis Porter, her parents and sister Evelyn Peterson. .