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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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Last modified: May 25, 2011