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B-195593 1 (1980-01-22)

handle is hein.gao/gaobadhxi0001 and id is 1 raw text is: *0 p THE COMPTROLLE GENERAL DECISIOl OF THE UNITED STATES WASHINGTON, D.C. 20548 UA IE FILE: B-195593 OATMi January 22, 1 MATTER OF: Stephen R. Hopkins - Real estate expenses Transfer tax DIGEST: Employee paid full mount of transfer tax on purchase of real estate. Evi- dence was submitted by employee indi- cating that it is customary for purchaser to pay all of the transfer tax in the local community where the property was purchased although in other areas of the county only 50 per- cent of the transfer tax is paid by the purchaser. Employee may be reim- bursed for all of the transfer tax paid by him in connection with purchase of residence incident to his transfer. 980 The issue presented in this case is whether an employee may be reimbursed all of the transfer tax paid by him in connection with the purchase of a residence incident to his transfer where it is shown that as a usual practice in the county generally the transfer tax is split equally between the purchaser and seller but that in the particular community where the employee's property is located all of the transfer tax is paid by the purchaser. The employee may be reimbursed all of the transfer tax. The matter is presented here by a letter fromo John H. Bransby, Finance and Accounting Officer, Depart- ment of the Army, Baltimore District, Corps of Engineers. Stephen R. Hopkins, an employee of the U.S. Army Corps Engineers, was transferred from Waterloo, New York, to Tioga, Pennsylvania. Upon transfer he purchased a home in the Lawrenceville Subdivision of the community of Lawrenceville, Tioga County, Pennsyvlania. At the time of closing, he paid a transfer tax amounting to 2 percent of the purchase price. It is the usual prac- tice in Tioga County for the transfer tax to be split equally between the purchaser and seller. Therefore, upon application for reimbursement of the real estate

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