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![handle is hein.gao/gaobadcxc0001 and id is 1 raw text is:
A
DECIS16I
FILE: B-1600
MATTER OF
I
0
' JUL 13 1`7q
DATE:
Charles W. Dodge - Reimbursement of real
estate expenses
DIGEST:
1. Employee may be reimbursed for Florida surtax
incident to residence transaction. However,
where amount claimed included a lump sum shown
on clOwing statement with a breakdown showing costs
of surtax and other individual costs which have
already been reimbursed, reimbursement may be
authorized only for amount shown as individual
item for surtax.
2. Attorney's fee for curing title on sale of property
should be disallowed in the absence of a sales
contract showing that the seller is required
to furnish a marketable title or that it is the
local custom1 to furnish a markebaole title in
selling a residence.. balance of attorney's fees
may not be reimbursed absent sufficient itemization
to determine allowability of individual charges
for specific services. Certifying Officer may
authorize reimbursement of allowable expenses
upon presentation of sufficiently itemized state-
ment of fees.
3. Employee who purchased residence in jest Palm Beach
incident to transfer my be reinbursed expense of
Florida intangible property tax if normally borne
by purchaser. Tax is nonrecurring and levied upon
recording of instrument secured by Tortgage. We
interpret this to mean tax is levie] only once and
only incident to real estate tranisactions. Prior
decisions to the contrary are no longercontrolling.
This action is in response to a request of July 29, 1975, by
D. F. Sloan, an authorized certifyin; officer of the Drug Enforce-
ment Administration, Department of Justice, for our decision whether
a reclaim voucher submitted by -r. Charles W. Dodge, an employee
of the Drug Enforcement Administration, ray be certified for pay-
ment. The employee is claiming reimbursement for certain real estate
expenses previously disallowed by the ageccy.
THE COMPTROLLER GENERAL
l .' OF THE UNITED STATES
WASH INGTON, D.C. 20548
4
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