Crystal K. Abeyta and Ron L. Abeyta - Page 6

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          installation, the residents of Alice Springs include personnel              
          who work at the base as well as people who are unaffiliated with            
          the base.                                                                   
               The assigned housing units were located in six different               
          sections throughout the town and consisted of condominiums                  
          (generally for people with no family members) and single family             
          homes (generally for people with family members), which were not            
          available for private ownership.  These housing units were                  
          furnished only to personnel working at the base.  The housing               
          sections were not in a separately gated community, and were                 
          located adjacent to homes that were available to the general                
          public.  With respect to these housing units, Boeing Corp.                  
          provided the maintenance,3 local Alice Springs companies provided           
          other services such as trash collection, sewage, and utilities,             
          and the local Alice Springs police provided law enforcement                 
          services.                                                                   
               For the taxable year 2000, petitioners resided in a single             
          family, ranch-style home approximately 25 feet wide by 35 feet              
          long with a metal fence surrounding the property; it had a yard             
          and a 6-foot-high carport.  Petitioners’ home was located on a              
          public street that ran through the neighborhood.  Their home was            
          located in a suburban residential community with between 16 and             


               3  Boeing Corp. was also the maintenance contractor for the            
          base.                                                                       





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