Car #1 makes a left turn into a driveway across the path of Car #2; Car#2 swerves and goes in the ditch on the oncoming side of the road, just past the driveway. The driveway is at the foot of a hill. The crest of the hill is approx 75 yards from the driveway. Speed limits is 30 mph.

Car #2 says it was cutoff by Car #1.

Car #1 says that Car #2 was not in sight when turn started; during turn, driver looked in driveway and back at oncoming traffic at which point Car#2 was halfway down the hill. Car #1 completed turn and Car #2 went behind it and into ditch on other side of road. Car#1 says there was a lit IPod on console and claims Car#2 was travelling too fast and was distracted.

Who is at fault?

He said/she said. Maybe with a forensic examination of tire marks etc. It might be possible to verify the speed and proximity of the cars. But without a witness, there is no way to tell for sure. The rule of the road is a car making a left hand turn across a lane of traffic must yield to oncoming traffic.