Key legal question
Whether the federal appeal met the requirements of substantiation under the LTF.
Extracted holding
The appeal did not challenge the cantonal reasoning and merely repeated objections to the debt itself; it was therefore manifestly insufficiently reasoned.
Extracted reasoning
Art. 42(2) and 106(2) LTF require specific criticism of the contested decision. The appellant attacked the merits of the claim rather than the cantonal grounds, so the appeal was manifestly inadmissible.