Kernrechtsfrage
Whether the reform appeal could challenge the cantonal court's refusal to uphold the lateness objection and its remittal for further proceedings
Extrahierter Entscheid
The appeal was inadmissible because the challenged cantonal decision was interlocutory, not final, and the requirements for an immediate appeal under Art. 50 OG were not shown.
Extrahierte Begründung
The cantonal court did not decide the merits and merely rejected one procedural objection, sending the case back for further examination of other defenses. The appellant failed to explain the necessary evidentiary effort and costs required to justify immediate federal review.