Kernrechtsfrage
Whether the cantonal court’s assessment of the vehicle’s value was arbitrary.
Extrahierter Entscheid
No. The appellant failed to show that the value assessment was manifestly untenable.
Extrahierte Begründung
The court may rely on the value communicated in the simulated transaction and on the good-faith reliance of the respondent; the challenge was largely appellatory and insufficiently reasoned.