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B-200173 1 (1981-04-09)

handle is hein.gao/gaobadjhg0001 and id is 1 raw text is: ~1 DECISION THE COMPTROLLER GENERAL OF THE UNITED STATES WASH) NGI ON. D. C. 20549 FILE: B-200173 (DATE: April 9, 1981 MATTER OF: Albert Popp Pro RatalReimbursement of Real Estate Expenses DIGEST: Transferred employee sold 80 acre farm on which he resided at old duty station in two parcels. One parcelwas 66 acres of agriculture and swamp land and the other was 14 acres containing residence, garage, storage shed, machine shed and barn. Real estate expenses attributable to sale of 14 acre parcel are reimbursable to extent authorized by FTR 2-6 and to extent it is determined they are attribut- able to sale of real estate reason- ably related to residence site. This determination must initially be made by the agency in accordance with guidelines prescribed by this Office. 54 Comp. Gen. 597 (1975). This action is in response to a request for an advance decision by a certifying officer of the United States Customs Service, Department of the Treasury, concerning the claim of Mr. Albert Popp for real estate expenses incurred incident to a change of permanent duty station. Mr. Popp was transferred from his old duty station in Green Bay, Wisconsin, to Pensacola, Florida. At the time of his transfer he owned and resided on an 80 acre farm with a house, garage, storage building, machine shed and barn. He put his property up for auction and sold 66 acres of agriculture and swamp land to one buyer for $36,000 and the other 14 acres with all the build- ings for $53,500 to another buyer. Mr. Popp filed a claim for real estate expenses for the entire sale in the amount of $6,053.64 which included broker's commission - $5,370, continuation of abstract - $84, cancellation of

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