Continental Sports Corporation v. Dept. of Labor & Industries

—We granted review of a decision of the Court of Appeals in which that court reversed the Superior Court’s affirmance of a decision of the Board of Industrial Insurance Appeals (Board) to the effect that Continental Sports Corporation’s appeal from a notice and order of assessment of industrial insurance taxes was untimely filed. In overturning the Board’s decision, the Court of Appeals concluded that Continental timely filed its notice of appeal by sending it "by mail,” as permitted by statute, when it deposited the notice with Federal Express, a private delivery service, on the last day…