About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

B-184478 1 (1976-05-13)

handle is hein.gao/gaobaddnc0001 and id is 1 raw text is: 



                             THE  COMPTROL.LER GENERAL
DEISION                      OF   THE UNITED STATES
                             WASHINGTON, D.c. 20s48




FILE:    z-18478                    DATE:    my    3 1976

MATTER OF:0
                   James A. Woods * Reimbursement for Real
                   Estate Expenses
DIGEST:       Relocated employee sold residence at old duty station
              which he owned jointly with his brother. Joint Travel
              Regulations require that title to residence be held in
              name of employee alone, or jointly with one or more
              dependents, or in name of one or more depedients. Under
              the regulations, an employee's brother is not a dependent
              or a member of the immediate family. Reimbursement of
              real estate costs is therefore limited to the extent of
              employee's interest in residence, in this case 50 percent.


         This action is in response to the request for an advance decision
    from a Finance and Accounting Officer at Headquarters U.S. Army Field
    Artillery Center and Fort Sill, Fort Sill, Oklahoma, forwarded here
    by the Per Diem and Transportation Allowance Coummittee PDTATAC Control
    No. 75-20, July 2   1975, regarding the real estate expenses incurred
    by Mr. James A. Woods, a civilian employee of the Department of the
    Army.

         The record indicates that by a travel authorization dated
    June 12, 1974, Mr. Woods was authorized reimbursement for real estate
    expenses in accordance with the provisions of the Joint Travel Regu-
    lations (JTR) pursuant to a change of official duty station from
    Homewood, Illinois, to North Little Rock, Arkansas. The adminis-
    trative report states that title to the residence sold at the old
    duty  station was listed in the names of the employee and his brother,
    Martin E. Woods.

         The employee states that the reason his brother's name appeared
     on the title to the property and on the mortgage was to assist the
     employee in obtaining financing. The employee says that his real
     estate agent advised him that it would be easier to obtain a
     mortgage loan as a single person if he had a cosigner. Further,
     the employee states that his brother had no financial interest in
     the property, and there appears in the record a notarized statement
     to that effect from the employee's brother. The record also
     indicates that the employee alone signed the purchase agreement
     for the house in 1972, made the downpayment and all subsequent
     mortgage payments, and paid all expenses in selling the residence





                                       c~7 ~'C/

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most