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B-185160 1 (1976-01-02)

handle is hein.gao/gaobaddth0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION . OF THE UNITED STATES WASHINGTON, D.C. 20548 FILE: -185160 DATE: JAN ZMATTER O F: Walter Alt - Reimbursement of real estate expenses - telephone call, telegrams, and photographs Employee who departed old official station prior to sale of residence is entitled under the miscellaneous expenses provisions of the FTR to reimbursement of expenses incurred for long-distance telephone call and telegrams which were directly related to the sale of the residence at his old duty station. He is not entitled to reimbursement of expenses for photo- graphs of the new residence based on information of local office of the Department of Housing and Urban Development that such photographs were not custo- marily required and were not customarily paid by the purchaser of a new residence. This matter is before us on a renuest for an advance decision from an authorized certifying officer of the Internal Revenue Service concerning the propriety of certifyirin for payment the reclaim voucher of Mr. Walter Alt for real estate expenses incurred in connection with his transfer of official station from Louisville, Kentucky, to Pittsburhfl, Pennsylvania, where he reported for duty on November 26, 1973. The record shows that Mr. Alt's voucher for the expenses of the sale of his residence at his old duty station was allowed as claimed withl the exception of $14.45 covering a long-distance telephone call and two telegrams. The record further shov.s that Mr. Alt's %oucher incident to his move, including the expenses of the purchase of a resi- dence at his new duty station, was allowed as claimed with the exception of $10 for photographs of the new residence. This exception was taken by the administrative office on the ground of information received from the area office of the Department of Housing and Urban Develop- ment (HL) that the charge for photographs was not customarily paid by Pittsburgh area home buyers. Mr. Alt has reclaimed both items previously disallowed. In support of his reclaim voucher Mr. Alt has stated, and the record supports such statements, that the $14. 45 expense for a long-distance telephone call and telegrams to a real estate broker in Louisville was necessitated by the negotiation of the contract of sale since he had already moved

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