Neal N. and Ruby W. Viar - Page 5

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          by CMH Homes, Inc.  For this activity, Mr. Viar reported his                
          income and expenses on a Schedule C.                                        
               Mr. Viar has had several health ailments.  In 1995, he was             
          diagnosed with prostate cancer, which required surgery.  During             
          the years 1995 to 2000, he was diagnosed with diabetes and                  
          suffered from depression.  He traveled from his home in Lynchburg           
          to the Veterans’ Administration hospital in Salem, Virginia, for            
               Because of his illnesses, Mr. Viar discontinued the water              
          and waste treatment activity in 1995 and began the mobile home              
          activity.  He also engaged in a number of other income-generating           
          activities.  As he described at trial:                                      

               I worked for H&R Block for two or three years on tax season,           
               believe it or not.  I worked for Clayton Homes.  I was in              
               the real estate business.  I installed mobile homes where I            
               put the basements in and all.  I did anything I could to try           
               to survive until I got on Social Security.                             

          It appears from the record that Mr. Viar began receiving Social             
          Security benefits in 2000.                                                  
               Petitioners have a son who owned a construction business.              
          During the years at issue, Mr. Viar assisted his son in his                 
          business by “estimating jobs” and performing computer work.  He             
          occasionally traveled, again using his own vehicle, to job sites            
          to assist his son.  He performed the computer work at his home.             

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Last modified: May 25, 2011