Claim for Real Estate Expenses Incident to Relocation

A decision was requested regarding the propriety of reimbursement of real estate expenses incurred by an employee incident to his relocation. The employee requested an extension of the time for claiming house purchase costs nearly 2 years after his relocation was effective, stating that litigation had delayed the exercise of his option to buy the house he was renting. Since litigation did not necessarily delay the purchase of the residence beyond the initial 1-year period, there was no basis for granting an extension of the time. The employee entered into an oral rental-purchase option agreement for a residence after his transfer, but the applicable state law states that agreements to purchase land must be in writing; there was no basis for an extension of time since the first evidence of a valid contract was a document dated after the initial 1-year period.