Dead at 80 is Yankees owner George Steinbrenner. Rush Limbaugh had it right when he observed that George knew when to die.

He bought the Yankees in the 1970s for about $10 million. Today, the club is worth $1.1 billion. Had he died after December 31, 2010 the government would have grabbed a half-billion in estate taxes, to be given to some cash-hungry bank or other “too big to fail” private institution. But he slid from time into eternity in 2010, thus his family gets to keep the money he worked for all his life. This is because the Obama tax increase doesn’t start until January 1, 2011.

I see an imperious Barack Hussein Obama fiddling as millions of small businesses spontaneously combust under the pressure of his huge new tax increases. The year 2011 will inaugurate a tax Armageddon for small business.

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There is so much negative news these days that it’s a real treat to find a pocket of very good news. The Sheriff’s Department and the Boy Scouts sponsor our Santa Clara Valley Post of Explorers. These bright young men and women are about to attend the Sheriff’s Academy in Camarillo. I wish them well and know that all will graduate with flying colors.

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Yipes! It’s Sipes. David Lugo and Brian Sipes have “pulled” papers, indicating they have an interest in running for the Fillmore City Council. The papers include instructions to follow in order to comply with the law in the event they wish to file to run for office.