For issues for determination formulated by the respondent to be valid, they must be distilled from the grounds of appeal. In the instant case, as the respondents’ re-formulated issues are not shown to be tied to any of the grounds of appeal filed by the appellant they are discountenanced. [Ondo State University v. Folayan (1994) 7 NWLR (Pt.354) 1; Federal College of Education v. Anyanwu (1997) 4 NWLR (Pt.501) 533 at 560 referred to].
— Adeyemo v. Ida & Ors. (1998) – CA/1/6/92