Questão jurídica principal
Whether the federal reform appeal was admissible against the cantonal ruling remanding the case for further evidence and new decision.
Decisão extraída
The ruling was incidental under Art. 50 OJ, and the Federal Supreme Court could not itself render a final decision because essential findings on the distribution of a bank-account amount and resulting equalization payments were missing.
Fundamentação extraída
Even if the donation were held non-reportable, the Court could not calculate the heirs' shares and soultes because the cantonal decision did not fix the allocation of the 12,989 francs previously shared among the sisters; a final judgment was therefore impossible.