Questione giuridica chiave
Whether the federal complaint met the reasoning requirements for review of the cantonal decision on the rental-income issue.
Decisione estratta
The complaint did not address the lower court's reasoning and therefore failed to show any violation of federal law.
Motivazione estratta
Under Art. 79 para. 1 OG, the filing had to engage with the contested reasoning; a mere request to alter the decision was insufficient.