Key legal question
Whether the cantonal court abused its discretion by applying a 15% deduction to the statistical invalid income.
Extracted holding
The Federal Tribunal found no violation of federal law and no abuse or excess of discretion in the 15% deduction.
Extracted reasoning
The appellant merely argued that several personal and occupational factors justified a higher deduction, but he did not show that the cantonal court acted arbitrarily or otherwise unlawfully. His criticism concerned the appropriateness of the assessment, which is not reviewable.