Forman and Son is a muffler shop owned by Red Forman. When Red opens the store after the vista cruiser needs a new muffler, when he goes to the store he sees that it is out of bussines. that night The gang vandalizes the store (spraying over the -ler in muffler so it says muff) and the morning after Red anounces that he bought the store.
The name is ironic as Red only has one son, Eric, who has never worked there.
One action Red takes to attract customers is giving away free calenders of partially naked girls crawling over cars.