Per Curiam.
We affirm the decision of the BTA.
The BTA found that the evidence before it included a conveyance fee statement of March 19, 1990, indicating a consideration of $38,000 for transfer of the property. There was no evidence before the BTA to suggest that the transfer was other than an arm's-length transaction.
"The fair market value of property for tax purposes is a question of fact, the determination of which is primarily within the...
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