Reimbursement of Real Estate Expenses

An employee of the Internal Revenue Service claimed reimbursement of closing costs in connection with the purchase of a new home incident to the transfer of his official duty station. Closing costs included in the purchase price of a house are reimbursable so long as they are clearly discernible and separate from the price allocable to the realty. Statements from the seller and the two real estate agents involved satisfied the requirement that the seller regarded the closing costs as having been paid by the purchaser. Accordingly, payment may be made if otherwise proper.