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    What is in the contract between A and B? Is there any waiver of liability? Any guarantees, insurance, etc, etc? Without that, it's impossible to answer. Since B is not an official mail carrier (postal service, under the UPU). This question needs more details. Commented 2 days ago
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    All: this is fairly standard hypothetical asking how the common law would apply to the terms described in the question, ignoring potential effects of other non-mentioned elements of a broader contract. It is possible to answer assuming only the stated facts. Unrealistic facts can be part of the hypo. If an answer assesses effects of additional or different terms, they should clarify they are making additional or different assumptions, but should not "criticize a question for containing unrealistic or far-fetched facts." Commented 2 days ago
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    You say the market value of the delivery is $10. But is that the market value of an overnight delivery, or of a 2-day delivery (or whatever the actual time was)? You'd expect them to be different. Commented 2 days ago