GEORGE, J.
This appeal was taken from a decision of the Board of Tax Appeals increasing the taxable value of certain property. The judgment is affirmed.
The appellant purchased 21.38 acres in Northfield, Ohio, in 1970 on which a one-hundred-seven-door truck terminal was located. In August 1978, appellant sold the property to American Property Investors VIII ("API") for $2,300,000. Coincidentally, with the purchase, API leased the property back to the appellant...
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