Key legal question
Whether the federal appeal met the reasoning requirements of Art. 42 LTF.
Extracted holding
No. The appellant did not state any conclusions against the cantonal judgment and failed to engage with its reasons.
Extracted reasoning
A federal appeal must set out the conclusions, reasons, and evidence, and explain specifically why the challenged decision violates the law. The filing merely referred to a period from 2002 to 2006 and requested a personal hearing without addressing the cantonal court's reasoning.