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1985 until 1987 and then assigned to a 6-month afloat tour on
board an aircraft carrier. In 1988, he was assigned to Virginia
Beach, Virginia, where he purchased a home and remained until
1993. In April 1993, he was relocated to Guam, where he remained
throughout the years in issue. His initial assignment to Guam
was for 2 years, but it was extended for a year. In 1996, he was
transferred to San Diego, California, where he remained until his
transfer to Miami, Florida in 1999.
In connection with being relocated to Guam, petitioner was
authorized real estate relocation expenses by NCIS if he elected
to sell his house in Virginia Beach, which he did not do. As a
civilian Federal employee, he was not entitled to, and did not
receive, a living quarters allowance while in Guam. His rate of
pay, however, was increased by 25 percent because of a “non-
foreign cost of living allowance/post differential”.
Petitioner’s 1995 Federal income tax return was timely
filed; his 1996 Federal income tax return was due on April 15,
1997, and filed on December 10, 1997. The expenses that
petitioner incurred for meals and lodging while living in Guam
during the years in issue are deducted as unreimbursed employee
business expenses on his Federal income tax returns for those
years.
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