B-159005, MAY 23, 1966

B-159005: May 23, 1966

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USMC (RET.): REFERENCE IS MADE TO YOUR LETTER DATED APRIL 12. THE COMMANDANT OF THE MARINE CORPS ADVISED YOU THAT THE SECRETARY OF THE NAVY HAD APPROVED YOUR REQUEST FOR RETIREMENT AND THAT YOU WERE TO BE TRANSFERRED TO THE RETIRED LIST AS OF AUGUST 1. THAT YOU WERE PAID MILEAGE FOR YOUR TRAVEL FROM ANCHORAGE (ELMENDORF AIR FORCE BASE). THAT IS. YOU SAID THAT SINCE THIS WAS A PERMANENT CHANGE OF STATION MOVE AND SINCE AT THAT TIME YOU HAD NO INTENTION OF SELECTING ANCHORAGE. YOUR CLAIM WAS DISALLOWED BY SETTLEMENT DATED SEPTEMBER 18. PROVIDED THAT A MEMBER ON ACTIVE DUTY WHO IS RETIRED WITH PAY. WILL BE ENTITLED TO THE TRANSPORTATION OF HIS DEPENDENTS FROM HIS LAST DUTY STATION. OR THE PLACE TO WHICH THEY WERE LAST TRANSPORTED AT GOVERNMENT EXPENSE.

B-159005, MAY 23, 1966

TO LIEUTENANT COLONEL HENRY M. TURNER, USMC (RET.):

REFERENCE IS MADE TO YOUR LETTER DATED APRIL 12, 1966, REQUESTING RECONSIDERATION OF OUR SETTLEMENT DATED SEPTEMBER 18, 1964, WHICH DISALLOWED YOUR CLAIM FOR REIMBURSEMENT FOR TRAVEL OF YOUR DEPENDENTS FROM ELMENDORF AIR FORCE BASE, ALASKA, TO BREMERTON, WASHINGTON, AND RETURN TO ANCHORAGE, ALASKA, INCIDENT TO ORDERS DATED JUNE 25, 1963.

ORDERS FROM THE COMMANDANT OF THE MARINE CORPS DATED JUNE 19, 1963, ADDRESSED TO YOU AT THE MARINE BARRACKS, NAVAL BASE, BREMERTON, WASHINGTON, ADVISED THAT YOU WOULD STAND DETACHED FROM YOUR STATION ON JULY 31, 1963, AND RELIEVED FROM ACTIVE DUTY IN THE MARINE CORPS. THE ORDERS PROVIDED FURTHER THAT ON AUGUST 1, 1963, YOU WOULD BE PLACED ON THE RETIRED LIST OF OFFICERS OF THE MARINE CORPS. ORDERS ISSUED BY THE COMMANDER IN CHIEF, ALASKA, HEADQUARTERS, ALASKAN COMMAND, DATED JUNE 25, 1963, DIRECTED YOU TO PROCEED FROM YOUR STATION ON PERMANENT CHANGE OF STATION ON JULY 8, 1963, AND REPORT TO THE COMMANDING OFFICER, MARINE CORPS BARRACKS, U.S. NAVAL STATION, BREMERTON, WASHINGTON, BY JULY 25, 1963, FOR TEMPORARY DUTY IN A FLYING STATUS INVOLVING OPERATIONAL OR TRAINING FLIGHTS PENDING RETIREMENT FROM THE U.S. MARINE CORPS. BY LETTER DATED JUNE 27, 1963, THE COMMANDANT OF THE MARINE CORPS ADVISED YOU THAT THE SECRETARY OF THE NAVY HAD APPROVED YOUR REQUEST FOR RETIREMENT AND THAT YOU WERE TO BE TRANSFERRED TO THE RETIRED LIST AS OF AUGUST 1, 1963.

ENDORSEMENTS ON THE TRAVEL ORDERS INDICATE THAT YOU REPORTED AT BREMERTON, WASHINGTON, ON JULY 25, 1963, AND THAT YOU WERE PAID MILEAGE FOR YOUR TRAVEL FROM ANCHORAGE (ELMENDORF AIR FORCE BASE), ALASKA, TO BREMERTON, WASHINGTON, PER DIEM FOR THE PERIOD OF TEMPORARY DUTY AT BREMERTON AND MILEAGE FOR THE DISTANCE FROM BREMERTON TO ANCHORAGE, ALASKA, THE PLACE DESIGNATED BY YOU AS YOUR MAILING ADDRESS.

IN YOUR LETTER OF MARCH 16, 1964, YOU CLAIMED MONETARY ALLOWANCE IN LIEU OF TRANSPORTATION FOR DEPENDENTS' TRAVEL FROM ELMENDORF AIR FORCE BASE, ALASKA, TO BREMERTON, WASHINGTON, ON THE BASIS OF A PERMANENT CHANGE OF STATION TO BREMERTON, AND FOR THEIR TRAVEL FROM BREMERTON, PLACE OF RETIREMENT TO ANCHORAGE, ALASKA, HOME OF SELECTION, INCIDENT TO YOUR RETIREMENT ON JULY 31, 1963. IN THAT LETTER YOU APPEAR TO CONTEND THAT THE ORDERS OF JUNE 25, 1963, DIRECTED A PERMANENT CHANGE OF STATION TO BREMERTON AND ALSO DIRECTED YOU TO PERFORM TEMPORARY DUTY THERE FOR A SPECIFIC PURPOSE, THAT IS, DUTY IN A FLYING STATUS INVOLVING OPERATIONAL OR TRAINING FLIGHTS PENDING RETIREMENT FROM THE MARINE CORPS. ALSO, YOU SAID THAT SINCE THIS WAS A PERMANENT CHANGE OF STATION MOVE AND SINCE AT THAT TIME YOU HAD NO INTENTION OF SELECTING ANCHORAGE, ALASKA, AS YOUR HOME UPON RETIREMENT, YOU MOVED YOUR DEPENDENTS CONCURRENTLY WITH YOU TO BREMERTON, WASHINGTON. YOU THEREFORE CLAIMED REIMBURSEMENT FOR DEPENDENTS' TRAVEL, STATING THAT AFTER BEING RETIRED YOU SELECTED ANCHORAGE AS YOUR HOME.

YOUR CLAIM WAS DISALLOWED BY SETTLEMENT DATED SEPTEMBER 18, 1964, FOR THE REASONS STATED. IN YOUR LETTER DATED APRIL 12, 1966, YOU REFER TO AN ATTACHED COPY OF AN INTERNAL REVENUE FORM WHICH STATED, PRESUMABLY WITH REFERENCE TO A CLAIMED TAX DEDUCTION INCIDENT TO YOUR TRANSFER FROM ELMENDORF AIR FORCE BASE TO BREMERTON, WASHINGTON, THAT "TAXPAYER HAD A PERMANENT CHANGE OF MILITARY POST OF DUTY" AND THAT "THE TAXPAYER'S ORDERS CALLED FOR A PERMANENT CHANGE OF DUTY.' YOU ALSO STATE THAT PRIOR TO RETIREMENT YOU HAD TENTATIVELY PLANNED TO MOVE TO PHOENIX, ARIZONA, TO RETIRE:

PARAGRAPH M7012-1A, JOINT TRAVEL REGULATIONS, PROMULGATED PURSUANT TO THE PROVISIONS OF SECTION 406 (G) OF TITLE 37, U.S.C. AND IN EFFECT DURING THE PERIOD OF THE CLAIM, PROVIDED THAT A MEMBER ON ACTIVE DUTY WHO IS RETIRED WITH PAY, WILL BE ENTITLED TO THE TRANSPORTATION OF HIS DEPENDENTS FROM HIS LAST DUTY STATION, OR THE PLACE TO WHICH THEY WERE LAST TRANSPORTED AT GOVERNMENT EXPENSE, TO THE HOME SELECTED BY HIM FOR THE PURPOSE OF RECEIVING TRAVEL ALLOWANCE FOR HIS TRAVEL IN ACCORDANCE WITH PARAGRAPH M4150 OF THE REGULATIONS. PARAGRAPH M4158-1 OF THE REGULATIONS PROVIDES IN PERTINENT PART THAT ONCE A HOME IS SELECTED BY THE MEMBER AND TRAVEL ALLOWANCE RECEIVED FOR TRAVEL OR TRANSPORTATION TO SUCH HOME, SUCH SELECTION IS IRREVOCABLE. PARAGRAPH M3003-1 OF THE REGULATIONS DEFINES THE TERM "PERMANENT CHANGE OF STATION" AS THE TRANSFER OF ASSIGNMENT OF A MEMBER FROM ONE PERMANENT STATION TO ANOTHER, WHICH INCLUDES THE CHANGE FROM THE LAST DUTY STATION TO HOME UPON RETIREMENT. PARAGRAPH M3003-2A DEFINES "TEMPORARY DUTY" AS DUTY AT A LOCATION OTHER THAN THE PERMANENT STATION TO WHICH A MEMBER IS ORDERED TO TEMPORARY DUTY UNDER ORDERS WHICH PROVIDE FOR FURTHER ASSIGNMENT TO A NEW PERMANENT STATION OR FOR RETURN TO THE OLD PERMANENT STATION.

IT LONG HAS BEEN HELD THAT THE TRAVEL OF A MEMBER'S DEPENDENTS AWAY FROM THE LAST PERMANENT STATION, WHICH IS COMMENCED SUBSEQUENT TO THE RECEIPT OF ORDERS DETACHING HIM FROM HIS OLD STATION WITHOUT ASSIGNING A NEW PERMANENT STATION, MAY BE CONSIDERED AS INCIDENT TO A PERMANENT CHANGE OF STATION INITIATED BY THE DETACHMENT ORDERS, IF AND WHEN COMPLETED BY THE ASSIGNMENT OF A PERMANENT STATION, REGARDLESS OF WHETHER SUCH DEPENDENT TRAVEL WAS COMPLETED BEFORE OR AFTER THE PERMANENT STATION ACTUALLY IS ASSIGNED. SEE 25 COMP. GEN. 839 AND 28 ID. 642. UNDER THE AUTHORITY CONTAINED IN THE ORDERS OF JUNE 19, 1963, AND THE SPEED LETTER OF THAT DATE, BOTH FROM THE COMMANDANT OF THE MARINE CORPS, YOU WERE DIRECTED BY PERMANENT CHANGE OF STATION ORDERS DATED JUNE 25, 1963, TO PROCEED FROM YOUR DUTY STATION, ELMENDORF AIR FORCE BASE, ALASKA, TO BREMERTON, WASHINGTON, TO ARRIVE JULY 25, 1963, FOR THE PERFORMANCE OF TEMPORARY DUTY IN A FLYING STATUS PENDING YOUR RETIREMENT EFFECTIVE AUGUST 1, 1963. THUS, THE ORDERS OF JUNE 25, 1963, INITIATED A PERMANENT CHANGE OF STATION FROM ELMENDORF AIR FORCE BASE TO THE PLACE YOU WOULD SELECT AS YOUR HOME UPON RETIREMENT WITH INTERVENING TEMPORARY DUTY AT BREMERTON, WASHINGTON, FOR PROCESSING FOR RELEASE FROM ACTIVE DUTY. THEREFORE, UPON YOUR CHOICE OF ANCHORAGE, ALASKA, AS THE HOME OF SELECTION, YOUR ENTITLEMENT TO MONETARY ALLOWANCE IN LIEU OF TRANSPORTATION FOR YOUR DEPENDENTS' TRAVEL INCIDENT TO THE ORDERS OF JUNE 25, 1963, WAS LIMITED TO THE DISTANCE FROM ELMENDORF AIR FORCE BASE, ALASKA, YOUR LAST PERMANENT DUTY STATION TO ANCHORAGE, ALASKA, YOUR HOME OF SELECTION. YOUR CLAIM IS SIMILAR TO THE CLAIM OF MR. RAYMOND W. VOSS WHICH WAS CONSIDERED IN OUR DECISION OF JANUARY 20, 1966, B-158147, A COPY OF WHICH IS ENCLOSED.

AS INDICATED ABOVE, ONCE A SELECTION OF A HOME IS MADE BY A MEMBER AND TRAVEL ALLOWANCE FOR HIS TRAVEL THERETO IS RECEIVED FOR TRAVEL TO SUCH HOME, SUCH SELECTION IS IRREVOCABLE. SEE 36 COMP. GEN. 774-775. ALSO, THE FACT THAT THE INTERNAL REVENUE SERVICE MAY HAVE MADE A DETERMINATION RELATIVE TO TAX MATTERS AFFORDS NO BASIS FOR THE ALLOWANCE OF YOUR CLAIM SINCE SUCH MATTERS ARE ADMINISTERED UNDER LAWS SEPARATE AND DISTINCT FROM THE STATUTORY PROVISIONS AND REGULATIONS GOVERNING THE PAY AND ALLOWANCES DUE MEMBERS OF THE UNIFORMED SERVICES.