For those who don't know it, the Darwin Awards are awarded every year to the person(s) who died (or almost died) in the stupidest way, thus enhancing the gene pool by their absence."

• NOMINEE No. 1: [San Jose Mercury News]: An unidentified man, using a shotgun like a club to break a former girlfriend's windshield, accidentally shot himself to death when the gun discharged, blowing a 10" hole in his gut.
   
• NOMINEE No. 2: [Kalamazoo Gazette] James Burns, 34, (a mechanic) of Alamo, Mich., was killed in March as he was trying to repair what police describe as a "farm type truck." Burns got a friend to drive the truck on a highway while Burns hung underneath so that he could ascertain the source of a troubling noise. Burns' clothes caught on something, however, and the other man found Burns "wrapped in the drive shaft."
   
• NOMINEE No. 3: [Hickory Daily Record] Ken Charles Barger, 47, accidentally shot himself to death in December in Newton, N.C. Awakening to the sound of a ringing telephone beside his bed, he reached for the phone but grabbed instead a Smith Wesson 38 Special, which discharged when he drew it to his ear.
   
• NOMINEE No. 4: [UPI, Toronto] Police said a lawyer demonstrating the safety of windows in a downtown Toronto skyscraper crashed through a pane with his shoulder and plunged 24 floors to his death. A police spokesman said Garry Hoy, 39, fell into the courtyard of the Toronto Dominion Bank Tower early Friday evening as he was explaining the strength of the building's windows to visiting law students. Hoy previously has conducted demonstration of window strength according to police reports. Peter Lawyers, managing partner of the firm Holden Day Wilson, told the Toronto Sun newspaper that Hoy was "one of the best and brightest" members of the 200-man association.
   
• NOMINEE No. 5: [Bloomsburg News Service] A terrible diet and a room with no ventilation are being blamed for the death of a man who was killed by his own gas. There was no mark on his body but an autopsy showed large amounts of methane gas in his system. His diet had consisted primarily of beans and cabbage (and a couple of other things). It was just the right combination of foods. It appears that the man died in his sleep from breathing the poisonous cloud that was hanging over his bed. Had he been outside, or had his windows been opened, it wouldn't have been fatal. But the man was shut up in his near airtight bedroom. According to the article, "He was a big man with a huge capacity for creating "this deadly gas." Three of the rescuers got sick and one was hospitalized.
   
• NOMINEE No. 6: [The News of the Weird.] Michael Anderson Godwin made news of the Weird posthumously. He had spent several years awaiting South Carolina's electric chair on a murder conviction before having his sentence reduced to life in prison. Whilst sitting on a metal toilet in his cell and attempting to fix his small TV set, he bit into a wire and was promptly electrocuted.
   
• NOMINEE NO. 7: ["The Indianapolis Star"]. A cigarette lighter may have triggered a fatal explosion in Dunkirk, Indiana. A Jay County man using a cigarette lighter to check the barrel of a muzzle loader was killed Monday night when the weapon discharged in his face, sheriff's investigators said. Gregory David Pryor, 19, died in his parents' rural Dunkirk home about 11:30 pm. Investigators said Pryor was cleaning a 54-caliber muzzle loader that had not been firing properly. He was using the lighter to look into the barrel when the gunpowder ignited.
   
• NOMINEE No. 8: [Reuters, Mississauga, Ontario] A man cleaning a bird Feeder on the balcony of his condominium apartment in this Toronto suburb slipped and fell 23 stories to his death. Stefan Macko, 55, was standing on a wheeled chair when the accident occurred, said Inspector D'Arcy Honer of the Peel regional police. "It appears the chair moved and he went over the balcony," Honer said.
   
• NOMINEE No.9: [Arkansas Democrat Gazette] Two local men were seriously injured when their pick-up truck left the road and struck a tree near Cotton Patch on State Highway 38 early Monday morning. Woodruff County deputy Dovey Snyder reported the accident shortly after midnight Monday. Thurston Poole, 33, of Des Arc and Billy Ray Wallis, 38, of Little Rock are listed in serious condition at Baptist Medical Center. The accident occurred as the two men were returning to Des Arc after a frog gigging trip. On an overcast Sunday night, Poole's pick-up truck headlights malfunctioned.
  
  The two men concluded that the headlight fuse on the older model truck had burned out. As a replacement fuse was not available, Wallis noticed that the .22 caliber bullet from his pistol fit perfectly into the fuse box next to the steering wheel column. Upon inserting the bullet, the headlights again began to operate properly and the two men proceeded east-bound toward the White River bridge.

After traveling approximately 20 miles, and just before crossing the river, the bullet apparently overheated, discharged and struck Poole in the right testicle. The vehicle swerved sharply to the right exiting the pavement and striking a tree. Poole suffered only minor cuts and abrasions from the accident, but will required surgery to repair the other wound. Wallis sustained a broken clavicle and was treated and released.

"Thank God we weren't on that bridge when Thurston shot his balls off, or we might both be dead" stated Wallis. "I've been a trooper for ten years in this part of the world, but this is a first for me. I can't believe that those two would admit how this accident happened," said Snyder. Upon being notified of the wreck, Lavinia, Poole's wife, asked how many frogs the boys had caught and did anyone get them from the truck. (Way to go, Lavinia!)

Submitted by Wink, New York, NY 

This is one of those. It is a real letter submitted to the IRS in the midst of last year's weird and bizarre denial of dependents, exemptions, and credits. We believe the letter speaks for itself.

Dear Sirs:

I am responding to your letter denying the deduction for two of the three dependents that I claimed on my 1994 Federal Tax return. Thank you. I have questioned whether these are my children or not for years.  They are evil and expensive. It's only fair that since they are minors and not my responsibility that the government (who evidently is taxing me more to care for these waifs) knows something about them and what to expect over the next year. You may apply next year to reassign them to me and reinstate the deduction. This year they are yours!

The oldest, Kristen, is now 17. She is brilliant. Ask her! I suggest you put her to work in your office where she can answer people's questions about their returns. While she has no formal training, it has not seemed to hamper her knowledge of any other subject you can name. Taxes should be a breeze; next year she is going to college. I think it's wonderful that you now will be responsible for that little expense. While you mull that over keep in mind that she has a truck. It doesn't run at the moment so you have the immediate decision of appropriating some Department of Defense funds to fix the vehicle or getting up early to drive her to school. Kristen also has a boyfriend.  Oh joy. While she possesses all of the wisdom of the universe, her alleged mother and I have felt it best, occasionally, to remind her of the virtues of abstinence, and in the face of overwhelming passion, safe sex. This is always uncomfortable and I am quite relieved you will be handling this in the future. May I suggest that you reinstate Jocelyn Elders who had a rather good handle on the problem. 

Patrick is 14. I've had my suspicions about this one. His eyes are a little close together for normal people. He may be a tax examiner himself one day if you do not incarcerate him first. In February I was awakened at three in the morning by a police officer that was bringing Pat home. He and his friends were TP'ing houses. In the future would you like him delivered to the local IRS office or to Ogden, UT? Kids at 14 will do almost anything on a dare. His hair is purple. Permanent dye, temporary dye, what's the big deal?  Learn to deal with it. You'll have plenty of time as he is sitting out a few days of school after instigating a food fight. I'll take care of filing your phone number with the vice principle.  Oh yes, he and all of his friends have raging hormones. This is the house of testosterone and it will be much more peaceful when he lives in your home.  DO NOT leave any of them unsupervised with girls, explosives, inflammables, inflatables, vehicles, or telephones. (I'm sure that you will find telephones a source of unimaginable amusement, and be sure to lock out the 900 and 976 numbers!)

Heather is an alien. She slid through a time warp and appeared quite by magic one year. I'm sure this one is yours. She is 10 going on 21. She came from a bad trip in the sixties. She wears tie-dyed clothes, beads, sandals, hair that looks like Tiny Tim's. Fortunately you will be raising my taxes to help offset the pinch of her remedial reading courses. Hooked On Phonics is expensive so the schools dropped it. Good news! You can buy it yourself for half the amount of the deduction that you are denying! It's quite obvious that we were terrible parents (ask the other two) so they have helped raise this one to a new level of terror. She cannot speak English. Most people under twenty understand the curious patois she fashioned out of valley girls/boys in the hood/reggae/yuppie/political double speak don't. The school sends her to a speech pathologist that has her roll her R's.  It added a refreshing Mexican/Irish touch to her voice. She wears hats backwards, pants baggy and wants one of her ears pierced four more times. There is a  fascination with tattoos that worries me but I am sure that you can handle it. Bring a truck when you come to get her, she sort of "nests" in her room and I think that it would be easier to move the entire thing than find out what it is really made of.

You denied two of the three exemptions so it is only fair you get to pick which two you will take. I prefer you take the youngest; I still go bankrupt with Kristen's college but then I am free! If you take the two oldest then I still have time for counseling before Heather becomes a teenager. If you take the two girls then I won't feel so bad about putting Patrick in a military academy.

Please let me know of your decision as soon as possible as I have already increased the withholding on my W-4 to cover the $395 in additional tax and made a down payment on an airplane.

Yours Truly, Bob