B-164541, JUL. 10, 1968

B-164541: Jul 10, 1968

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WHICH WERE FORWARDED TO OUR OFFICE ON JUNE 7 BY THE PER DIEM. WHICH WAS EFFECTIVE IN MAY 1967. GLENSIDE IS APPROXIMATELY 11 MILES FROM PHILADELPHIA AND APPROXIMATELY 24 MILES FROM YARDLEY. YARDLEY IS APPROXIMATELY 67 MILES FROM NEW YORK BUT HIS RESIDENCE THERE IS ONLY ABOUT 2 MILES FROM TRENTON. BECAUSE THOSE ITEMS OF EXPENSE WERE GREATER IN THAT TRANSACTION. THE VOUCHER WHICH IS RETURNED HEREWITH TOGETHER WITH SUPPORTING PAPERS MAY BE PAID ONLY IN ACCORDANCE WITH THE ABOVE IF OTHERWISE CORRECT.

B-164541, JUL. 10, 1968

TO MR. W. A. GIBSON:

WE REFER TO YOUR LETTER OF APRIL 15, 1968, YOUR REFERENCE NANCT-FE, AND YOUR 4TH INDORSEMENT DATED MAY 14, 1968, WHICH WERE FORWARDED TO OUR OFFICE ON JUNE 7 BY THE PER DIEM, TRAVEL AND TRANSPORTATION ALLOWANCE COMMITTEE UNDER PDTATAC CONTROL NO. 68-24, PERTAINING TO THE VOUCHER OF MR. SAMUEL J. TURN, AN EMPLOYEE OF THE CORPS OF ENGINEERS, FOR REIMBURSEMENT OF CERTAIN EXPENSES HE INCURRED IN SELLING AND BUYING RESIDENCES INCIDENT TO HIS TRANSFER FROM PHILADELPHIA, PENNSYLVANIA, TO NEW YORK, NEW YORK, WHICH WAS EFFECTIVE IN MAY 1967.

YOU QUESTION WHETHER EXPENSES OTHERWISE ALLOWABLE UNDER SECTION 4 OF BUREAU OF THE BUDGET CIRCULAR NO. A-56 MAY PROPERLY BE REIMBURSED THE EMPLOYEE IN VIEW OF THE FACT THAT HE MOVED FROM GLENSIDE, PENNSYLVANIA, TO YARDLEY, PENNSYLVANIA, SUBSEQUENT TO HIS TRANSFER OF OFFICIAL STATION. GLENSIDE IS APPROXIMATELY 11 MILES FROM PHILADELPHIA AND APPROXIMATELY 24 MILES FROM YARDLEY. YARDLEY IS APPROXIMATELY 67 MILES FROM NEW YORK BUT HIS RESIDENCE THERE IS ONLY ABOUT 2 MILES FROM TRENTON, NEW JERSEY, FROM WHICH PLACE HE COMMUTES DAILY BY TRAIN TO NEW YORK. SINCE MR. TURN COMMUTES DAILY FROM HIS RESIDENCE IN YARDLEY TO NEW YORK AND SINCE THE YARDLEY RESIDENCE APPEARS TO BE IN A SUBSTANTIALLY BETTER LOCATION FOR COMMUTING TO NEW YORK THAN GLENSIDE, OTHERWISE ALLOWABLE COSTS INCIDENT TO THE SALE AND PURCHASE OF RESIDENCES MAY BE PAID.

AS INDICATED IN THE ENCLOSURES TO YOUR LETTER, THE AMOUNT CLAIMED FOR OWNER'S TITLE INSURANCE MAY NOT BE ALLOWED UNDER THE PROVISIONS OF SECTION 4.2D, BUREAU OF THE BUDGET CIRCULAR NO. A-56 AND THE AMOUNT CLAIMED FOR AN ATTORNEY'S FEE FOR SERVICES OF AN ADVISORY NATURE MAY NOT BE ALLOWED. 161891, AUGUST 21, 1967, COPY ENCLOSED. FURTHERMORE, REIMBURSEMENT MAY NOT BE ALLOWED FOR THE SAME TYPES OF EXPENSES IN CONNECTION WITH BOTH TRANSACTIONS UNDER SECTIONS 4.2C AND D OF THE CITED REGULATION. THEREFORE, REIMBURSEMENT FOR NOTARY FEES AND TRANSFER TAXES SHOULD BE ALLOWED IN CONNECTION WITH ONLY ONE TRANSACTION -- IN THIS CASE THE PRUCHASE -- BECAUSE THOSE ITEMS OF EXPENSE WERE GREATER IN THAT TRANSACTION. REGARDING STATE AND LOCAL TRANSFER TAXES IN PENNSYLVANIA, SEE B-164146, JUNE 3, 1968, 47 COMP. GEN. ----, COPY ENCLOSED.

THE VOUCHER WHICH IS RETURNED HEREWITH TOGETHER WITH SUPPORTING PAPERS MAY BE PAID ONLY IN ACCORDANCE WITH THE ABOVE IF OTHERWISE CORRECT.