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

B-190444 1 (1978-05-30)

handle is hein.gao/gaobadgap0001 and id is 1 raw text is: THE COMPTROLLER WUNENAL DECIION. j. P HME UNITED UATUS WASHINGTON, D.C. Q0154m FILE: 2-190444 DATE: Ny 30, 12T8 MATTER OF: John F. McChuley - balocation Expenses DIGEST: hmployee transported grandfLather clock in connection with charge of station. While cost of disassembling and reassembling Arandfather clock in connection with its relocation is not allowable as miscel- laneous expense where clock wan part of household goods shipped under coarated rate system, cost of servicing, levoling, and adjusting clock, if it can be deter- mined, may be recovered as miscellaneous expense since it is associated with in- stallation of clock in new reaiaence. This is in response. to a request for ai advance decision from Mb. Aida Emkes, an Authoried certifying officer of the Internal Revenue Service (IRS), Mid-Atlantic Region, concerning payment of a relocation expense voucher submitted by Mr. John F. McCauley, an employee of the IRS. We have been asked whether the $45 paid by t-. McChuley for dismantling and reassembling a grandfather clock incident to his permanent charge of station muy be paid either as an expenso of transporting household goods or as a mis- cellaneous expense. Mr. McChuley was tre-':.erred from Washington, D.C., to*-'Richmond, Virginia, and was reimbursed under the commuted rate system for the transportation of 9,000 pounds of household goods. The house- hold -grods shipped included the grandfatber clock. Mr. McChuley stated that the movers would not transport the clock unless it was dismantled (pendulum and weihts removed), which required an expertise that the carrier's dri ers lacked. Therefore, Mt. Mchuley had to'hire other persons to have the clock disassembled prior to the move at a cost of $20, and reassembled and serviced after the mowe for $25. This $45 was £acludod by MW. McChuley . in his claim for misc6llaneous expenses, and was suspended by the certifying officer pending our determination of its allowability. Paragraph 2-3.1(c), of the Federal Thawl Regulations , FPMR 101-7 (May 1973) (FTR), regarding types of miscellaneous costs which are -ot reimbursable, provides that coz.ta which are reimbursed under other provisions of law or regulation may not be recovered

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