Facts
The appellant, [A.] , is the owner of a self-occupied single-family home in [U.] . The tax authority of the canton of Solothurn set a deemed rental value of CHF 28'118.-- for cantonal and direct federal tax 2010. The appellant requested a deduction for underuse of CHF 4'602.-- for direct federal tax and a deduction for maintenance costs of the property. The lower court, the Cantonal Tax Court of Solothurn, dismissed the appeal and the complaint.
The appellant filed a complaint in public law matters and requested the annulment of the judgment of the Tax Court. She claimed that the deduction for underuse and the deduction for maintenance costs should be granted.
Considerations
The Federal Court examined the complaint and came to the conclusion that the lower court had rightly refused the deduction for underuse. The appellant had not provided the required evidence that the property was used by only three people. The lower court had also rightly refused the claimed deductions for maintenance costs of the property, as the appellant had not provided the required evidence that the work represented deductible maintenance costs.
The Federal…