And is the senate finance committee not an authoritative body of the U.S. Congress?

Is there a point where the adjustments become so large it casts doubt on the comparability?

But if the presumption is wrong, would that affect the value?

Then I think judicial notice can be taken to that effect.

Any rational seller would have to feel the amount they got off market was at or more than they could have got on the market, ... So if this seller was willing to sell the property not going through the market system, then must the seller feel the price met - if not exceeded - what they could have gotten on the market?

Did you drive up the road during that time?