Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 5

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          overnight service.  Reynolds marked the September 3 envelope for            
          standard overnight service.  An employee of FedEx changed the               
          September 3 airbill to designate priority overnight service and             
          thus make it eligible for Saturday hold at location service.                
               The FedEx service guide states that FedEx employees should             
          make a reasonable attempt to notify the recipient of a hold at              
          location shipment that FedEx is holding a package.  If they                 
          cannot contact the recipient, they should then try to notify the            
          sender.  FedEx did not tell the Tax Court or Reynolds that it was           
          holding the September 3 envelope.                                           
               If a package marked “Hold Saturday” does not contain the               
          address of the FedEx location where it is to be held for pick up            
          (as the September 3 envelope did not), FedEx internal operating             
          procedures (not contained in the FedEx service guide) require its           
          employees to write on the airbill the address of the FedEx office           
          closest to the address of the recipient.  FedEx did not write the           
          address of a FedEx office on the airbill.  FedEx internal                   
          operating procedures also provide that if a hold at location                
          shipment is not picked up within 5 business days, the employees             
          of FedEx shall contact the sender for instructions on what to do            
          with the shipment.  Even though the September 3 envelope was not            
          picked up within 5 business days, FedEx did not call Reynolds or            
          any of his employees.                                                       
          D.   The September 16, 1999, Envelope                                       
               The following occurred on September 16, 1999:  (1) FedEx               

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