A-18069, MAY 18, 1927, 6 COMP. GEN. 744

A-18069: May 18, 1927

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REIMBURSEMENT FOR SUCH PAYMENTS IS NOT PRECLUDED BY SECTION 1765 OF THE REVISED STATUTES. AS REIMBURSEMENT OF 50 CENTS PAID FOR BUS HIRE FOR WHICH NO RECEIPT WAS FURNISHED. THE AGGREGATE OF PAYMENTS ALLEGED TO HAVE BEEN MADE TO HIS PARENTS FOR MEALS AND LODGING DURING THE MONTH OF DECEMBER. WHILE HE WAS IN AN AUTHORIZED TRAVEL STATUS. THE OFFICIAL HEADQUARTERS OF THE CLAIMANT WERE LOCATED AT DETROIT. HE WAS IN A TRAVEL STATUS VISITING VARIOUS TOWNS IN THAT STATE. HE ALSO CLAIMS TO HAVE PAID THEM FOR NINE MEALS FURNISHED AT 50 CENTS PER MEAL. THE CLAIMANT ASSERTS THAT HIS PARENTS WERE NOT DEPENDENT UPON HIM FOR SUPPORT. THERE IS NO PRESUMPTION OF DEPENDENCY ARISING FROM THE RELATION BETWEEN THE PARENTS AND ADULT CHILDREN.

A-18069, MAY 18, 1927, 6 COMP. GEN. 744

SUBSISTENCE - MEALS AND LODGING - PAYMENTS TO PARENTS PAYMENTS MADE BY AN EMPLOYEE WHILE IN A BONA FIDE TRAVEL STATUS TO HIS PARENTS FOR MEALS AND LODGING FURNISHED HIM, THE PARENTS NOT BEING DEPENDENT UPON THE TRAVELER, DO NOT CONSTITUTE PAYMENTS EITHER DIRECTLY OR INDIRECTLY TO THE TRAVELER, AND REIMBURSEMENT FOR SUCH PAYMENTS IS NOT PRECLUDED BY SECTION 1765 OF THE REVISED STATUTES.

DECISION BY COMPTROLLER GENERAL MCCARL, MAY 18, 1927:

ALVA L. BALSAM APPLIED MARCH 17, 1927, FOR REVIEW OF SETTLEMENT 0110378 OF APRIL 10, 1926, DISALLOWING HIS CLAIM FOR $10, AS REIMBURSEMENT OF 50 CENTS PAID FOR BUS HIRE FOR WHICH NO RECEIPT WAS FURNISHED, AND $9.50, THE AGGREGATE OF PAYMENTS ALLEGED TO HAVE BEEN MADE TO HIS PARENTS FOR MEALS AND LODGING DURING THE MONTH OF DECEMBER, 1922, WHILE HE WAS IN AN AUTHORIZED TRAVEL STATUS.

AS THE INTERNAL REVENUE TRAVEL REGULATIONS IN FORCE AT THAT TIME DID NOT REQUIRE TRAVELERS TO FURNISH RECEIPTS FOR EXPENDITURES FOR TRAVEL ON PUBLIC CONVEYANCES THE FAILURE TO FURNISH A RECEIPT FOR THE BUS FARE DOES NOT PRECLUDE REIMBURSEMENT FOR SAID ITEM.

THE OFFICIAL HEADQUARTERS OF THE CLAIMANT WERE LOCATED AT DETROIT, MICH., AND DURING THE MONTH OF DECEMBER, 1922, HE WAS IN A TRAVEL STATUS VISITING VARIOUS TOWNS IN THAT STATE, INCLUDING THE TOWN OF MANISTEE, WHERE HIS PARENTS RESIDED. WHILE ON OFFICIAL DUTY AT THAT PLACE HE STOPPED WITH HIS PARENTS AND HAS FURNISHED A RECEIPT SHOWING PAYMENT MADE TO THEM FOR LODGING FOR FIVE NIGHTS AT $1 PER NIGHT. HE ALSO CLAIMS TO HAVE PAID THEM FOR NINE MEALS FURNISHED AT 50 CENTS PER MEAL.

THE CLAIMANT ASSERTS THAT HIS PARENTS WERE NOT DEPENDENT UPON HIM FOR SUPPORT. THERE IS NO PRESUMPTION OF DEPENDENCY ARISING FROM THE RELATION BETWEEN THE PARENTS AND ADULT CHILDREN, AND WHERE THE PARENTS ARE NOT IN FACT DEPENDENT UPON THE SON FOR SUPPORT, PAYMENTS TO THE PARENTS CAN NOT BE SAID TO CONSTITUTE PAYMENTS EITHER DIRECTLY OR INDIRECTLY TO THE SON, AND REIMBURSEMENT THEREFOR IS ACCORDINGLY NOT IN CONTRAVENTION OF SECTION 1765, REVISED STATUTES.