Key legal question
Whether the husband's gifted property value at acquisition had to be fixed at CHF 60,000 and whether requested evidence on a higher value had to be taken
Extracted holding
The first instance correctly fixed the gift value at CHF 60,000 and could refuse the requested evidence in anticipatory evaluation.
Extracted reasoning
The handover tax assessment from the year of the gift was an official document based on the property's market value; a later expert report or witness evidence would not likely change that assessment.