According to the body of knowledge one of the requirements for the definition of market value is that neither the buyer nor the seller are under duress.  Is there ever a transaction where one or the other was not under some sort of duress.?  If a sale occurred because the seller was transferred to another state, was the seller under duress? Heirs settling an estate and selling property?  Buyer adding to an adjacent  site for additional parking?  If a buyer doesn't have to buy, and the seller doesn't have to sell, does the transaction take place ?  Or do they just meet for coffee and then go home?