Question juridique clé
Whether the appellants' challenge to the findings on the nature of the investment and use of funds was admissible and substantiated.
Solution extraite
To the extent the appellants departed from the binding findings without showing arbitrariness, the complaint was inadmissible; otherwise, no error was shown.
Motifs extraits
They did not explain why the appellate facts were arbitrary. The Federal Court is bound by the established facts unless successfully attacked under Art. 105 BGG.