Key legal question
Whether the federal appeal was sufficiently reasoned to challenge the cantonal ruling declaring the appeal time-barred
Extracted holding
No. The appellant did not explain why the cantonal judge arbitrarily found the appeal late or otherwise violated federal law.
Extracted reasoning
Where the last cantonal authority rejects a filing for formal reasons, the appellant must specifically show why the formal requirement was wrongly assessed. Mere repetition of the merits is insufficient.