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B-207262 1 (1983-05-10)

handle is hein.gao/gaobadlbf0001 and id is 1 raw text is: 

                        THE COMPTROLLER GENERAL
DECISION                 OF THE UNITEO STATES
                         WAS SHIN GTO N. D. C. 20548




FILE:    B-207262             DATE: May 10, 1983

MATTER OF:      Jose A. Claus, T. J. Hannigan, and others


DIGEST:

            1. The construction of provisions of treaty
               and statute, as expressed in implementing
               regulations issued by those charged with
               their execution, must ordinarily be sus-
               tained in the absence of any showing of
               plain error, particularly when the regula-
               tions have been long followed and consist-
               ently applied with legislative assent.
               Hence, it may not be concluded that the
               method used to compute a tax allowance for
               Panama Canal employees, as consistently
               prescribed between 1958 and 1980 by regu-
               lations issued by the Secretary of the
               Army, unlawfully contravened the governing
               provisions of treaty and statute, even
               though another method might properly have
               been used.

            2. A 15-percent tropical differential, and a
                tax allowance based on international dif-
                ferences in income tax rates, were author-
                ized under treaty and statute for certain
                Panama Canal employees until 1979, when a
                new treaty and statute took effect which
                instead authorized them to have a 25-per-
                cent retention differential. The Presi-
                dent did not act unlawfully in continuing
                to authorize the tropical differential and
                tax allowance by regulation after 1979,
                since by law he was vested with broad dis-
                cretionary authority to administer the
                retention differential and could there-
                fore order its payment in the form of a
                tropical differential and tax allowance.

            3. The payment of a tropical differential and
               a tax allowance in 1979 and 1980 to cer-
               tain Panama Canal employees who were
               United States citizens did not contravene
               provisions of treaty and statute requiring
               that rates of basic pay of Panama Canal

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