About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-210351 1 (1983-05-10)

handle is hein.gao/gaobadlbk0001 and id is 1 raw text is: /:NF ,# THE COMPTROLLER OENERAL DECSIO -- OF THE UNITED STATES OD E C I S IO N -. ~ WASHINGTON. 0. C. 20548 FILE: B-210351 DATE: May 10, 1983 MATTER OF: Christopher S. Werner - Reimbursement for Real Estate Expenses DIGEST: Transferred employee may not be reimbursed for a State Grantor's Tax paid by him on behalf of a seller in connection with the pur- chase of a new residence. Although it may be common for a buyer to pay the Grantor's Tax, the local HUD office has determined that it is customary for the seller to pay such cost in that particular area. By submission dated December 13, 1982, Lieutenant Colonel William F. Mallett, Chief, Pay and Travel Systems Branch, Directorate of Plans and Systems, Department of the Air Force, requests an advance decision concerning the claim of Mr. Christopher S. Werner. Mr. Werner claims reimbursement of the Virginia State Grantor's Tax paid by him in connection with the purchase of his new residence incident to a permanent change of station. The submission was forwarded through the Per Diem, Travel and Transporta- tion Allowance Committee, and has been assigned PDTATAC Control No. 82-29. The issue is whether a purchaser may be reimbursed for real estate expenses paid on behalf of the seller when it is common for the purchaser to pay such costs but the practice is not an established custom. The claim is denied since a Grantor's Tax is customarily paid by the seller. The voucher submitted on behalf of Mr. Werner for $102.50 represents the Virginia State Grantor's Tax which is, according to Code of Virginia § 58-54.1, to be paid by the seller of realty. However, the contract of sale pro- vided that this cost would be borne by the purchaser. The Chief of Accounting Operations, Department of the Air Force, stated that the above expense is usually paid by the seller and therefore not subject to reimbursement on the basis of a renegotiation of payment of the tax between the seller and the buyer. &)2

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:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most