James A. Nielsen - Page 5




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               The assigned housing units in Alice Springs were located in            
          six different sections throughout the town and consisted of                 
          condominiums (generally for people without family members) and              
          single-family homes (generally for people with family members).             
          The assigned housing units were not available for private                   
          ownership, and they were made available only to individuals                 
          working at Pine Gap.                                                        
               The assigned housing units were not in any separately gated            
          community, and they were located adjacent to housing that was               
          available to the general public.  Services such as trash                    
          collection, sewage, and utilities were provided by Alice Springs,           
          and the town’s police department provided law enforcement                   
          services.  A private company was responsible for maintenance of             
          the assigned housing units.                                                 
               The assigned housing unit in which petitioner resided was a            
          condominium.  It was located on a street running through a                  
          residential neighborhood that was accessible by the general                 
          public.                                                                     
               Petitioner did not pay any rent for the assigned housing               
          unit in which he resided.                                                   
          Petitioner’s Income Tax Returns                                             
               For the taxable year 2000, petitioner received from Raytheon           
          a Form W-2, Wage and Tax Statement, reporting his wages.  Also              
          for 2000, petitioner received from the Air Force a Form 1099-               







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