- 11 - from the prison, Alice Springs was the closest residential community to the base. With respect to section 119(c)(2)(C), however, we conclude that the lodging was not furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees. Indeed, petitioners’ lodging was not available to the public as evidenced by the fact that their specific lodging was restricted to personnel who work at the base. The lodging, however, was furnished in a common area with respect to the fact that the base lodging was located within the same community as housing available to the general public. The housing units were interspersed throughout Alice Springs and not separated into gated communities. Section 1.119-1(d)(5), Income Tax Regs., provides that a cluster of housing units does not satisfy section 119(c)(2)(C) if it is adjacent to or surrounded by substantially similar housing available to the general public. Indeed, a public road accessible to the general public ran through petitioners’ neighborhood. Moreover, we are constrained to find that living in a residential suburb does not fit the common parlance of a “camp”. These factors are sufficient to convince us that the lodging was not a camp for purposes of section 119(c). Therefore, petitioners’ lodging does not constitute a camp within the meaning of section 119(c)(2)(C). Accordingly, we sustain respondent’s determination on this issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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