Bill J. Malone, Jr. and Sarah J. Malone - Page 3

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          regard.  Petitioner, who plays guitar, banjo, trumpet, piano, and           
          other instruments, gave guitar lessons while attending college.             
          In 1999 he was diagnosed with a medical condition that has since            
          restricted his ability to take full advantage of his musical                
          talents.  Prior to the years in issue, Mrs. Malone taught basic             
          music theory to elementary school students.                                 
               Music instruction is a material component of the Malone                
          children’s home school curriculum.  With the exception of                   
          the youngest child, all of the Malone children take musical                 
          instrument lessons.  Each child that does take lessons plays a              
          variety of instruments, including the piano and the violin.                 
               H and R, the eldest of the Malone children, started taking             
          music lessons at an early age.  H plays the piano, violin, viola,           
          and harp.  R plays the piano, violin, and flute.  H and R are               
          skilled musicians and both have performed in public events.  In             
          1996, at around age 12, H began to teach R to play the piano and            
          soon offered her services as a piano teacher to others.  Shortly            
          thereafter, R began to teach violin.                                        
               Malone Music, an unincorporated activity, was started in or            
          around 1996, about the time that H and R began providing music              
          lessons.  Malone Music engages in several activities.  It                   
          sponsors Melody Makers, a “music camp” conducted in the summer              
          months during school recess.  It also promotes an ensemble whose            
          musicians consist of members of the Malone family.  The ensemble            

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