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commercial was reasonable and likely. See Symington v.
Commissioner, supra. These appraisers, however, are not in
agreement with respect to the way factors such as topography,
size, shape, accessibility, visibility, and available utilities
influence the commercial utility of parcel B. Respondent
maintains that these factors do not impair the use of parcel B in
any significant manner. Petitioner disagrees and contends that
such factors impose substantial limitations on plans to develop
the parcel commercially for profit.
Perhaps the most significant point of dispute involves the
topography of parcel B. Parcel B consists of approximately 10
acres of land. Prior to the construction of I-459, parcel B
contained a large depression, roughly 4 acres in size. As part
of the plan to dispose of excess earth and rock accumulated
during the I-459 construction project, Held agreed to accept as
much of this excess accumulation as needed to bring the 4-acre
depression to grade level.
Petitioner maintains that the 4 acres of filled area on
parcel B constitute the only portion of that parcel suitable for
any type of commercial development. Petitioner contends that the
remaining 6 acres consist of excessively steep sloping terrain
with a substantial amount of exposed surface rock. Petitioner
further contends that significant evidence exists which brings
the integrity of the fill into question. Pointing to an
engineering report prepared in 1985 that presents an analysis of
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