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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
treatment.
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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