William C. and Cheryl M. Fowler - Page 3




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               During the years in issue, United Air Temp was a heating and           
          air conditioning contractor with branch offices in Maryland and             
          Virginia.  United Air Temp sold and installed central heating               
          systems, central air conditioning systems, indoor air quality               
          systems, attic fans, humidifiers, hot water tanks, gas                      
          fireplaces, gas logs for fireplaces, and central vacuum systems.            
          United Air Temp worked with architects and general contractors in           
          connection with its business.  United Air Temp also installed               
          duct work; installed line sets; installed radiators; framed and             
          cut walls; cut floors and ceilings; built chases and bulkheads;             
          cut holes in roofs and repaired roofs; installed water and gas              
          pipes; installed registers; installed electrical lines,                     
          connections, and controls; upgraded electrical systems; installed           
          flute pipes and venting; demolished concrete slabs and installed            
          replacement slabs; removed oil tanks; installed thermostats;                
          built fireplaces; and performed masonry, carpentry, and                     
          electrical work.                                                            
               Some of the work performed by United Air Temp required                 
          building permits, and the building permits were issued either to            
          United Air Temp or to its customers.  Central heating or air                
          conditioning systems that have been installed in a residence as             
          permanent improvements are structural components of such building           
          and are real property.  None of United Air Temp’s installations             
          was temporary.                                                              






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Last modified: May 25, 2011