Questão jurídica principal
Whether the 10% abatement applied to statistical invalid income was unlawful
Decisão extraída
The appellant failed to show any abuse or excess of discretion by the cantonal court; the abatement was not reviewable on mere expediency grounds.
Fundamentação extraída
The Federal Court distinguished the legal question whether a reduction may be applied from the discretionary assessment of its extent, which it can review only for abuse or excess of discretion. The appellant merely argued that a 15% reduction would be more appropriate, without demonstrating a violation of federal law.