A-8320, APRIL 27, 1925, 4 COMP. GEN. 893

A-8320: Apr 27, 1925

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SUBSISTENCE EXPENSES IN CITY WHERE HOME IS LOCATED AN EMPLOYEE WHO TRAVELS UNDER COMPETENT ORDERS FROM HIS OFFICIAL HEADQUARTERS TO A CITY WHERE HE MAINTAINS HIS HOME IS ENTITLED TO REIMBURSEMENT OF THE COST OF MEALS NECESSARILY TAKEN APART FROM HIS FAMILY WHILE ON OFFICIAL DUTY AT THAT PLACE. WHICH CITY IS WHERE HIS HOME IS MAINTAINED. IT APPEARS THAT DEPUTY COLLECTOR AXTELL'S DESIGNATED POST OF DUTY WAS AT MARSHALL. WHERE THE EXPENSES IN QUESTION WERE INCURRED. THE ORDERS UNDER WHICH AXTELL PERFORMED DUTY AT KANSAS CITY WERE WORDED AS FOLLOWS: SEPTEMBER 15. MISSOURI: THE ZONE DEPUTIES HAVE BEEN DIRECTED TO REPORT TO ST. SINCE THERE ARE A NUMBER OF MATTERS PERTAINING TO YOUR WORK WHICH I WOULD LIKE TO TAKE UP WITH YOU.

A-8320, APRIL 27, 1925, 4 COMP. GEN. 893

SUBSISTENCE EXPENSES IN CITY WHERE HOME IS LOCATED AN EMPLOYEE WHO TRAVELS UNDER COMPETENT ORDERS FROM HIS OFFICIAL HEADQUARTERS TO A CITY WHERE HE MAINTAINS HIS HOME IS ENTITLED TO REIMBURSEMENT OF THE COST OF MEALS NECESSARILY TAKEN APART FROM HIS FAMILY WHILE ON OFFICIAL DUTY AT THAT PLACE.

DECISION BY COMPTROLLER GENERAL MCCARL, APRIL 27, 1925:

NOAH CROOKS, COLLECTOR OF INTERNAL REVENUE, HAS REQUESTED REVIEW OF SETTLEMENTS NOS. C-18533-TI, C-20054-TI, C-21314-TI, DISALLOWING CREDIT FOR AMOUNTS PAID TO DEPUTY COLLECTOR JOHN M. AXTELL AS REIMBURSEMENT OF EXPENDITURES FOR MEALS DURING THE MONTHS OF JULY, AUGUST, AND SEPTEMBER, 1924, WHILE ON TEMPORARY DUTY AT KANSAS CITY, MO., WHICH CITY IS WHERE HIS HOME IS MAINTAINED.

IT APPEARS THAT DEPUTY COLLECTOR AXTELL'S DESIGNATED POST OF DUTY WAS AT MARSHALL, MO., 85 MILES FROM KANSAS CITY, MO., WHERE THE EXPENSES IN QUESTION WERE INCURRED. THE ORDERS UNDER WHICH AXTELL PERFORMED DUTY AT KANSAS CITY WERE WORDED AS FOLLOWS:

SEPTEMBER 15, 1924.

J. M. AXTELL,

DEPUTY COLLECTOR, U.S. INTERNAL REVENUE SERVICE,

MARSHALL, MISSOURI:

THE ZONE DEPUTIES HAVE BEEN DIRECTED TO REPORT TO ST. LOUIS ON THE MORNING OF SEPTEMBER 18TH, TO ATTEND A SCHOOL OF INSTRUCTIONS. SINCE THERE ARE A NUMBER OF MATTERS PERTAINING TO YOUR WORK WHICH I WOULD LIKE TO TAKE UP WITH YOU, YOU WILL PLEASE REPORT TO THIS OFFICE NOT LATER THAN THE MORNING OF SEPTEMBER 17TH, AND BE PREPARED TO REMAIN HERE UNTIL THE CLOSE OF THE MONTH. YOU WILL NOTIFY TAXPAYERS IN YOUR ZONE THAT YOU WILL NOT BE AT YOUR POST OF DUTY ON THE LAST THREE DAYS OF SEPTEMBER.

(SIGNED) ROLLIE TIMMONS,

ALK CHIEF FIELD DEPUTY.

OCTOBER 20, 1924.

J.M. AXTELL,

DEPUTY COLLECTOR, U.S. INTERNAL REVENUE SERVICE,

KANSAS CITY, MISSOURI.

IN ORDER THAT THE WORK TO WHICH YOU ARE NOW ASSIGNED IN KANSAS CITY, MISSOURI, MAY BE COMPLETED, YOU WILL PLEASE NOTIFY THE TAXPAYERS AT YOUR POST OF DUTY, MARSHALL, MISSOURI, THAT YOU WILL NOT BE AT THAT PLACE ON THE LAST THREE DAYS OF OCTOBER, AND YOU WILL REMAIN IN KANSAS CITY UNTIL YOUR WORK IS COMPLETED.

(SIGNED) ROLLIN TIMMONS,

ALK CHIEF FIELD DEPUTY.

THESE ORDERS BOTH INDICATE A TEMPORARY DUTY TO BE PERFORMED AT KANSAS CITY AND ESTABLISH THAT AXTELL WAS IN FACT IN A TRAVEL STATUS AT THAT PLACE.

SECTION 1555, PARAGRAPH 11, OF THE INTERNAL REVENUE MANUAL, PROVIDES:

WHEN AN OFFICER MIXES HIS ACCOUNTS--- FOR EXAMPLE, WHEN HE LIVES WITH HIS FAMILY AND HIS PART OF THE EXPENSES INCURRED CAN NOT BE DETERMINED--- HE IS NOT ENTITLED TO REIMBURSEMENT OF HIS EXPENSES.

WHILE IT IS ADMITTED IN THE PRESENT CASE THAT AXTELL LODGED AT HOME, NO CHARGE IS MADE FOR LODGING OR FOR BREAKFASTS OR SUPPERS TAKEN WITH HIS FAMILY, AND IT IS ASSERTED THAT IT WAS NOT POSSIBLE FOR AXTELL TO MAKE THE TRIP FROM THE OFFICE TO HIS HOME FOR DINNER, DINNER IN THIS CASE EVIDENTLY MEANING THE MIDDAY MEAL. AN EMPLOYEE WHO TRAVELS UNDER COMPETENT ORDERS FROM HIS OFFICIAL HEADQUARTERS TO A NEAR-BY CITY WHERE HE MAINTAINS HIS HOME IS ENTITLED TO REIMBURSEMENT OF THE COST OF MEALS NECESSARILY TAKEN APART FROM HIS FAMILY WHILE ON OFFICIAL DUTY AT THE LATTER PLACE, 21 COMP. DEC. 785; 1 COMP. GEN. 120; 3 ID. 43, 95; 4 ID. 251. SEE ALSO DECISION OF MARCH 6, 1925, A 4945.

UPON REVIEW DIFFERENCES OF $19.50, $6, $7.60, RESPECTIVELY, ARE CERTIFIED FOR ALLOWANCE IN CROOKS'S ACCOUNTS.

ACCOUNTS COVERING SIMILAR EXPENDITURES FOR THE MONTH OF OCTOBER, 1924, WILL BE SETTLED ACCORDINGLY.