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The Internal Revenue Service (IRS) requested an advance decision concerning an employee's claim for temporary quarters subsistence expenses for his spouse. GAO noted that IRS disallowed these expenses for the employee's spouse based on a return trip to their former residence to pack household goods. GAO held that: (1) the employee intended to vacate his former residence and only returned to pack household goods for storage; and (2) there was no evidence that the employee or his wife extended their stay beyond necessary. Accordingly, the claim was allowed.


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