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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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Last modified: November 10, 2007