Key legal question
Whether the 18 December 2007 filing should be treated as a timely appeal against the cantonal order of 26 November 2007.
Extracted holding
The filing could not be treated as a timely appeal because the appellant only clearly manifested an intent to appeal after the statutory deadline had expired.
Extracted reasoning
Represented by counsel, the appellant deliberately addressed a reconsideration request to the cantonal court; the clear appeal intent appeared only in the 10 March 2008 letter to the Federal Court, after the 30-day period.