It was a Tuesday in 2016, if memory serves, when your mother called you to let you know about the unfortunate events that had beset your Mainer family the week prior. After some brief research (thanks, Google), you discovered that the tornado was the first to hit York County, Maine in nearly a decade, and it was the first major tornado since October 10, 1966.[1] If a tornado were going to hit Biddeford, somehow Uncle Bill and Cousin Elmer would featured prominently in the story. Sure enough, it took little more than a quick look at the Portland Press Herald to see your relations staring back at you like does in the spotlight of Bill’s pickup truck. Through some modicum of divine intervention, it took Bill and Elmer nearly a year to ask you about the tax consequences of the tornado (though they had bothered you about any number of…