thanks for the reply Mr. Silver and all.

yes, I have 'real' IRS problems. Hence selling the house vs. equity loans to start up a business. Selling the house takes care of the IRS issue and leaves us with just enough capital to get the ball rolling, providing we find some decent rental housing. My credit is shot but I should be ok to use my VA housing loan in about a year or so. The business will have to be a cash operation, but that's ok as long as we get enough from the sale of this house. We'd like to start small and grow without incurring lots of debt.

BTW, I love Bethel Maine. We spent a LOT of last winter there I have a friend who has a home ON the mountain. It made for a wonderful winter! I am already looking forward to nest winter. As a matter of fact, I just bought new skis last week.