Key legal question
Whether the appeal met the Federal Supreme Court's reasoning requirements under Art. 42 Abs. 1 and Art. 106 Abs. 2 BGG
Extracted holding
The submissions did not explain in a comprehensible way how the challenged value-in-dispute assessment violated federal law.
Extracted reasoning
The appellant only criticized the higher court's value-in-dispute calculation, but did not engage with the reasoning of the appealed decision in a legally sufficient manner.