Question juridique clé
Whether the appeal met the formal reasoning requirements under Art. 42 BGG and could be heard on the merits.
Solution extraite
The appeal did not satisfy the mandatory requirements for prayers and reasoning; it failed to engage with the decisive cantonal findings and was therefore inadmissible.
Motifs extraits
The appellant only raised appellatory criticism and did not show why the cantonal factual findings or the uncurtailed imputation of the tax rental value were legally wrong or manifestly incorrect.