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B-201418 1 (1981-09-22)

handle is hein.gao/gaobadjsx0001 and id is 1 raw text is: 
                         THE COMPTROLLER GENERAL
DECIiN. Al-     OF THE UNITED STATES
                      /WASHINGTON D.C. 20548


                                   / t.L.,'7
FILE: B-201418              p.DATE: September 22, 1981

MATTER OF: Kenneth M. Smit-h - Tmporary Quarters
             Subsistence Expenses

OIGEST:     Employee may not be reimbursed for
            temporary quarters subsistence ex-
            'penses for the period beginning
            July 17, 1979, where family departed
            residence in Dallas, Texas, on that
            date to travel to new duty station.
            in Tyler, Texas, and subsequently
            reoccupied Dallas residence on
            August 22, 1979. Paragraph 2-5.2c
            of the Federal Travel Regulations
            requires that the employee's former
            residence be vacated as a condition
            of entitlement to temporary quarters
            subsistence expenses. Employee has
            not provided sufficient evidence to
            establish that his family intended
            to vacate residence on July 17, 1979.


     The Internal Revenue Service requests our decision
concerning the entitlement of Kenneth M. Smith to temporary
quarters subsistence expenses. The question is raised be-
cause of doubt as to when Mr. Smith's family vacated their
residence at the former duty station.

     Mr. Smith was transferred from Dallas, Texas, to Tyler,
Texas, effective February 5, 1979. His residence in Dallas
was offered for sale but his family continued to occupy it
until July 17, 1979. On that date, they joined Mr. Smith
in Tyler. From August 6 through August 18, he was detailed
to Dallas on temporary duty. It appears that his family re-
turned to Dallas with him and that they occupied their
residence there.

     Upon the conclusion of the temporary duty assignment
on August 18, Mr. Smith and his family returned to Tyler
and searched for suitable housing. Mr. Smith eventually
rented quarters for himself from his parents while his
family returned to Dallas on August 22, 1979, and reoccupied
their residence. Although there is no indication when a
sales contract was obtained on Mr. Smith's home in Dallas,


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