In Green v. Schuylkill County Bd. of Assessment Appeals, 565 Pa. 185, 772 A.2d 419 (2001), the Supreme Court discussed similar commentary by an expert witness. There, the taxpayer's expert valued residential property at $ 360,000. In his testimony, the expert noted difficulty in locating comparable sales because newly constructed comparables sales had not sold at the time of his valuation. The expert also testified no one had ever purchased another parcel for more than his valuation of the subject property. In dictum, the Supreme Court stated that while comparable sales may have been hard to locate, the fact such construction occurred indicated the expert's estimation of the market for such properties was not universally shared.