Leonard and L. Melnik Grossman - Page 13

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          piece of mail at issue was deposited in the U.S. mail on or                 
          before the last day of the period prescribed for filing                     
          petitioners’ petition.                                                      
               (2) Was the Delay in Receiving Petitioners’ Petition                   
                    Due to a Delay in the Transmission of Mail?                       
               The Court, at trial, received into evidence a letter from              
          the U.S. Postal Service dated August 26, 2004.  The letter                  
          indicates that from May 13 through May 25, 2004, the piece of               
          mail at issue was delayed due to the fault of the U.S. Postal               
          Service.  Mr. Wong, an employee of the U.S. Postal Service,                 
          interpreted the terms in this letter to mean that on May 13,                
          2004, the piece of mail at issue was incorrectly scanned as                 
          delivered.  He also testified that a piece of mail sent from                
          Hazlet, New Jersey, to Washington, D.C., usually does not go                
          through Clarksburg, New Jersey, where it was received and                   
          incorrectly scanned as delivered.  According to Mr. Wong, the               
          piece of mail at issue should have been scanned as missent.  A              
          missent piece of mail is one that arrives at the wrong                      
          destination.  When a missent piece of mail is properly scanned as           
          missent, the post office that incorrectly received the piece of             
          mail is identified.                                                         
               Respondent contends that the delay in the Court’s receipt of           
          the piece of mail containing petitioners’ petition was not the              
          result of a delay in the transmission of the mail.  Specifically,           
          respondent points to the U.S. Postal Service letters dated June 9           





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