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the Federal Express charges, see Cassuto v. Commissioner, 93 T.C.
256, 275 (1989), affd. in part and revd. in part 936 F.2d 736 (2d
Cir. 1991), all of the above expenses are reasonable.
Consequently, petitioner is entitled to reimbursement of her
reasonable administrative and litigation fees and costs of
$2,244.95 ($2,125.00 + 119.95).
We have considered all other arguments made by petitioner
and respondent and found them to be either irrelevant or without
merit. Accordingly, we shall grant petitioner's Motion for Award
of Reasonable Administrative and Litigation Costs and Fees.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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