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nieces and nephews would be able to attend the MBC's school
tuition free. Furthermore, respondent contends that any
testimony to the contrary by Mr. Davis, Mr. Eddy, and Pastor
Brock is not credible. We disagree.
We found as a fact that the tuition waiver was Pastor
Brock's idea. Mr. Davis did not make the tuition waiver a
condition to the donation of the Brown Road property to the MBC.
Mr. Davis never asked for a tuition waiver or implied that one
should be given to his relatives. This is corroborated by the
testimony of Pastor Brock, Mr. Eddy, and Mr. Davis, and we find
them to be credible witnesses. We conclude that the gift of the
Brown Road property to the MBC was not part of a barter
transaction.
E. 220 Acres
To establish fraud, respondent also argues that Mr. Garrison
created two false comparable sales and used them in the 1985
appraisal.
Two of the three comparable sales used in the 1985 appraisal
never occurred. However, contrary to respondent's assertion, Mr.
Garrison's use of the nonexistent sales was an innocent (or
negligent) mistake, and Mr. Garrison first learned of the mistake
many years after he prepared the 1985 appraisal. Neither Mr.
Davis nor his employees provided these comparable sales to Mr.
Garrison. Furthermore, Mr. Davis had no knowledge of the
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