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The petition was mailed to the Court from New York, New
York.3 The parties agree that the ordinary delivery time for a
properly addressed envelope sent from New York, New York, to
Washington, D.C., is 3 days.
Respondent bases her motion to dismiss on the ground that
petitioner failed to file his petition within the time prescribed
in section 6213(a) or section 7502. Petitioner filed an
Objection to respondent's motion asserting that he timely mailed
the petition and that, in his experience, the mailing time for
large envelopes or "flats" between New York, New York, and
Washington, D.C., is often as long as 2 weeks.
Hearings were conducted in this case on June 28, July 19,
and August 16, 1995. Although petitioner was unable to attend
the first two hearings, he did appear at the third hearing on
August 16, 1995, and presented testimony, as well as oral
argument and a written statement pursuant to Rule 50(c) in
opposition to respondent's motion to dismiss. Counsel for
respondent appeared at the hearings and presented argument in
support of the pending motion.
3 Petitioner resided in Norwalk, Conn., at the time the
petition was filed.
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