Test whether a number is even using a linked list

LinkedListIsEven.cs

class Utility {
        class LinkedListNode<T>
        {
            public T Value;
            public LinkedListNode<T> Next;
        }
        static bool IsEven(int n)
        {
            // Create a circular linked list with 2 nodes.
            var even = new LinkedListNode<bool>() { Value = true };
            var odd = new LinkedListNode<bool>() { Value = false };
            even.Next = odd;
            odd.Next = even;

            var current = even;
            if (n < 0)
                n = -n;
            while (n > 0)
            {
                --n;
                current = current.Next;
            }
            return current.Value;
        }
}