Kernrechtsfrage
Whether the appeal was filed within the statutory time limit
Extrahierter Entscheid
No. The time limit expired on 2014-05-26, but the appeal was handed to the post only on 2014-05-28.
Extrahierte Begründung
The appeal period under Art. 100(1) and Art. 48(1) BGG, taking into account the statutory suspension period under Art. 46(1)(a) BGG, had already expired when the filing was posted.