Oscar R. Contreras - Page 5

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          such expenses, they were reimbursable.                                      
               During January 1 through May 22, 2001, pursuant to the FedEx           
          policies, petitioner received reimbursements from FedEx Express             
          for certain allowable reasonable expenses that he paid.5  During            
          June 21 through December 7, 2001, pursuant to the FedEx policies,           
          petitioner received reimbursements from FedEx Worldwide Services            
          for certain allowable reasonable expenses that he paid.                     
               During certain unidentified travel freezes in 2001, peti-              
          tioner paid certain unidentified expenses as a FedEx Worldwide              
          Services employee for which he did not submit any requests for              
          reimbursement and for which he made no attempt to obtain the                
          approval of a vice president authorizing reimbursement of such              
          expenses.                                                                   
               In addition to working full time during the year at issue              
          for FedEx Worldwide Services, on April 4, 2001, petitioner sent             
          an e-mail addressed to Donna Dubinsky (Ms. Dubinsky), the chief             
          executive officer of Handspring, a manufacturer of a device known           
          as a personal digital assistant (Handspring’s PDA).  In that e-             
          mail, petitioner renewed the offer that he had made in two e-               
          mails addressed to Ms. Dubinsky that he had sent on November 20,            


               5The record does not disclose why FedEx Express, rather than           
          petitioner’s employer FedEx Worldwide Services, reimbursed                  
          petitioner for certain allowable reasonable expenses that he paid           
          during the year at issue.  We presume that FedEx Worldwide                  
          Services permitted petitioner to work on a project for FedEx                
          Express during that year and that FedEx Express reimbursed him              
          for the allowable reasonable expenses relating to that project              
          that he paid.                                                               




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