Kernrechtsfrage
Whether the factual findings on the agreed sale price were arbitrary
Extrahierter Entscheid
No. The cantonal court's finding of an internal sale price of CHF 900,000 was supported by statements and documents.
Extrahierte Begründung
The court relied on repeated statements by the participants and on the letters of 23 and 26 April 1997; the finding was therefore not arbitrary.