Relocation Expenses Incident to Transfer of Official Station

An employee who was transferred from Philadelphia, Pennsylvania, to New York City effective October 1972 claimed real estate expenses incurred incident to the purchase of a new residence in Philadelphia in June, 1973. The employee was entitled to reimbursement of the expenses if he regularly commuted to and from his new job from that residence since the residence would then be deemed to be his new official station for purposes of residence expense entitlements.