Kernrechtsfrage
Whether the classing decision was void because the owner of the furniture allegedly did not participate in the proceedings.
Extrahierter Entscheid
The court held that the factual objection was unsupported and, in any event, the new ownership allegation was an inadmissible nova; the appellant could not invoke third-party procedural rights.
Extrahierte Begründung
The administrative authority could assume the movable items were the appellant’s property because ownership had not been disputed below. The federal complaint relied on new facts and could not be considered under Art. 99 LTF.