Legends Bank v. Orusa - Appeal Dismissed for Late Filing

Tennessee Court of Appeals

Filed March 5th, 2026

Detected March 7th, 2026

Summary

The Tennessee Court of Appeals dismissed an appeal filed by Samson Orusa against Legends Bank and the Tennessee Department of Revenue. The dismissal was due to the appellant failing to file the notice of appeal with the Appellate Court Clerk within the mandatory 30-day period after the order was entered.

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What changed

The Tennessee Court of Appeals has dismissed an appeal in the case of Legends Bank v. Samson Orusa et al. The dismissal is based on the appellant's failure to file the notice of appeal with the Appellate Court Clerk within the 30-day timeframe mandated by Rule 4(a) of the Tennessee Rules of Appellate Procedure. The appellant filed the notice 84 days after the order denying his motion to reconsider was entered, which is a jurisdictional defect.

This decision reinforces the mandatory and jurisdictional nature of appellate filing deadlines. Parties involved in litigation must strictly adhere to these timelines and ensure their notices of appeal are filed with the correct court clerk (the Appellate Court Clerk, not the trial court clerk) to avoid dismissal. The court explicitly stated it cannot waive or extend this period, and failure to comply deprives the court of jurisdiction. The appellant is responsible for the costs of the appeal.

What to do next

Ensure all appellate notices of appeal are filed with the Appellate Court Clerk within 30 days of the order.
Verify that filings with trial court clerks do not satisfy the appellate filing requirement.

Penalties

Appellant taxed with costs.

Source document (simplified)

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE March 5, 2026 LEGENDS BANK v. SAMSON ORUSA ET AL. Appeal from the Chancery Court for Montgomery County No. MCCHCVMG2431 Kimberly Lund, Chancellor ___________________________________ No. M2026 -00233- COA -R3-CV ___________________________________ This is an appeal from an order denying a motion to reconsider. Because the appellant did not file his notice of appeal with the Clerk of the Appellate Court within thirty days after entry of the order as required by Rule 4(a) of the Tennessee Rules of Appellate Procedure, we dismiss the appeal. Tenn. R. App. P. 3 Appeal as of Right; Appeal Dism issed F RANK G. C LEMENT, J R., C.J., A NDY D. B ENNETT, and W. N EAL M C B RAYER, JJ. Sa mson Kanla Orusa, White Deer, Pennsylvania, pro se. Jonathan Skrmetti, Attorney General and Reporter, and Allen T. Martin, Assistant Attorney General, Tennessee, for the appellee, Tennessee Department of Revenue. Michael K enneth Williamso n, Clarksville, Tennessee, for the appellee, Legends Bank. Abigail O. Orusa, Clarksville, Tennessee, pro se. Fortera Federal Credit Union, Clarksville, Tennessee, no counsel of record. Internal Revenue Service, no counsel of record. MEMORANDUM OPINION 1 Sa mson Orusa has filed a notice of appeal from an order entered on November 10, 2025, denying his Motion to Reconsider Final Order. Rule 4(a) of the Tennessee Rules of 1 A case designated as a memorandum opinion “shall not be published, and shall not be cited or re lied on for any reason in any unrelated case.” Tenn. Ct. App. R. 10. 03/06/2026

Appellate Procedure requires that a notice of appeal be filed with the Appellate Court Cler k within thirty (30) days af ter entry of the judgment appealed. Mr. Orusa did not file his notice of appeal with the Appellate Court Clerk until February 2, 2026, eighty - four (84) days after entry of the order appealed. We recognize that Mr. Orusa first attempted to file his notice of appeal with the clerk of the trial court. However, u nder Rule 4(a), the notice of appeal must be filed with the Appellate Court Clerk. A notice of appeal filed with the trial court clerk is a nullity. It does not initiate an appeal as of right or extend the time for filing a notice of appeal in this Court. 2 The thirty - day time limit for filing a notice of appeal with the Appellate Court Cler k is mandatory and jurisdictional. Albert v. Frye, 145 S.W.3d 526, 528 (Tenn. 2004); Binkley v. Medling, 117 S.W.3d 252, 255 (Tenn. 2003). This Court can neither waive nor extend the time period. Tenn. R. App. P. 2 and 21(b); Flautt & Mann v. Council of City of Memphis, 285 S.W.3d 856, 868 at n.1 (Tenn. Ct. App. 2008); Jefferson v. Pneumo Servs. Corp., 699 S.W.2d 181, 184 (Tenn. Ct. App. 1985). The failure to file a timely notice of appeal with the Appellate Court Clerk deprives this Court of jurisdiction to hear the matter. Flautt & Mann v. Council of City of Memphis, 285 S.W.3d at 869 at n.1. The appeal i s dismissed for failure to file a timely notice of appeal. Mr. Orusa is taxed with the costs for which execution may issue. PER CURIAM 2 While the 2017 am endment to R ule 4(a) included a one- year transitional provision providing additional time to parties who mistakenly filed a notice of appeal with the trial court clerk, that transitional provision expired in 2018.