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![handle is hein.gao/gaobaddbd0001 and id is 1 raw text is:
- DECIIONTHE COMPTROLLER GENERAL
,A. DECISIONOFTH UNITED STATEB
WASHINGTON, 0.C. 20548
FILE: -8
MATTER OF:
[DIGEST:
DATE: JUL 9 1976 £
)24
Johnstone D. CockeI~ilIe -- Claim for miscellaneous
expease and reir~bursaaent of withholding trx
erroneously deduzacd
I*. Emd~loyee clainas miscellaneous expense for
alteration of draperies cad purchase of new
rug incident to establishing ne 4 residence
upon trausfer. Claim w~as denied by our
Tranzcyortation cud Claims Division siu.:e
employee failed to submtit docunient.,tion
required by Fecderal Travel Regulations
(YEIR 101-7) para. 2-3.3a (ilay 19732) for
alteration of draperies and since reimburement
for new items such as rugs is specif~ically prto-
bibitcd by MI 2tra. 2-3.1c. Upon uiaio
of prioper ciocuitntion, aialunt clae for
alteratiou oi dcroeries ma~y be rcn~drd
Nowevver, deuial of cost of now rug vas prQper#
and is sustained.
2. Incident to tr.=nsfsr% cnoeccir;L'. ri-
cellameous e;:pense f¶~r clteration of cira!;erles
end cost of nr-, ru,;. U~~o~ t~ th L $5J')
~i~cc1~acis ~ v.11IJ: ' ze on
sheets utilivtd lu ]Ze ..;e tinaatcs
on travel auh,-''atcu 7: ::lgzrcs are mere
estimates and .-r.~t:t I f tto
create eti ;c to raloation
fromn and m~ust [,- :'s ;ttatute and
3. 1m~loyee clatPEvj Lt _-' for with-holding
tnaes deducted i:;. a 1975 .icin by our
Traasportation ~ xso.Settlement
reimbursed ~ r~~-r~igexpenses
in alnount of . LY 2 6 U.S.C., 217 (1970)p
it appears that t~iiyei;xuld be permitted
deduction and tha~t &un.~L reimbursed would not
be subject to wiJhdr.However1 3 Treasury
IFiscal Requirements Xauual 3020.50 (April 1970)
&alowsa djustment of errors in withholding only
during s&i-a caleadar year :in which error was made.
Since error was made durinG 1975 calendar year,
adjustmen'rt wag cutz-azatically affected wben
cutployes tiled income tax returns for that year.
PUBLISIIED DECISIO)Il
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