Employee's Expenses for Transporting Grandfather Clock

An advance decision was requested concerning payment of an employee's relocation expenses in connection with transporting a grandfather clock. The cost of disassembling and assembling the clock was not allowable when it was part of household goods shipped under the commuted rate system, but the cost of servicing, leveling, and adjusting the clock may be recovered as a miscellaneous expense since it was associated with installation in the new residence.