Winner
WESTERN STUDENTS
A Colorado billionaire is leaving most of his fortune to fund college scholarships for poor kids in Colorado, New Mexico, Wyoming and Utah. The Bill Daniels Fund, named after the cable TV mogul, will receive most of his $1.1 billion estate and will become Colorado's largest charity upon his death.
Loser
WISCONSIN TAXPAYERS
The state's tax rebates are being mailed in envelopes that have caused them to be be confused with junk mail, and some recipients have thrown them away. The checks, averaging $271, come in an envelope with a sales tax logo and a quote from the governor saying "It's Your Money!"