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B-213385 1 (1984-03-23)

handle is hein.gao/gaobadlpg0001 and id is 1 raw text is: ~~THI COMPTROLLER GENERAL U OECISION OP TME UNITEO STATIS WASHINGTON. O.C. 23040 FILE: B-213385 OATE: March 23, 1984 MATTER OF: Dikran Hazirjian - Pro Rata Reimbursement of Real Estate Expenses - Sale of Two-Family House OIGEST: 1. Where employee sells a two-family house incident to a transfer to a new duty station, otherwise allowable real estate expenses which are based on a flat fee, without regard to purchase price, should, if reasonable, be reim- bursed in full. 2. Where employee sells a two-family house incident to a transfer to a new duty station, and both sections are identi- cal in area but only the employee had use of the land, otherwise allowable real estate expenses which are based upon the sale price of the house may be reimbursed to the employee on a pro rata basis calculated in accordance with a formula based on allocation of the total land value to the employee's residence area. This decision is in response to a request from an authorized certifying officer of the Department of Treasury. It concerns the allowance of certain real estate expenses which were incurred by Mr. Dikran Hazirjian, an employee of the Internal Revenue Service, in connection with the sale of a two-family home in Dumont, New Jersey, due to his transfer to Richmond, Virginia. Mr. Hazirjian's expenses may be paid as discussed below. Mr. Hazirjian claims $5,565.49, which represents 68.11 percent of the $8,171.50 in expenses incident to the sale of his two-family home. He arrived at the 68.11 percent figure by subtracting fron 100 percent, 31.89 percent, which is one-half of the percentage figure of the improvements value of $43,500, divided by the assessed property value of $68,200. The 68.11 percent figure represents the assessed

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