Kernrechtsfrage
Whether the appeal complied with the duty to substantiate challenges to the first-instance assessment of income.
Extrahierter Entscheid
The appeal did not meaningfully show why the first-instance income assessment was wrong; the criticism was merely appellatory.
Extrahierte Begründung
The appellant did not engage concretely with the challenged reasoning. The court accepted the first-instance finding that bonus income was not currently paid and that the 2015 tax assessment could be used. The later termination of employment did not justify an income reduction for the relevant period because the duration and amount of unemployment benefits were unknown.