Looking back, Maine saw record summer bookings due to urban exodus from Boston and New York trying to escape the a record hot July and now record rainfall all summer has broke a regional multi-year drought pattern, which appears to also be extending New England foliage another several weeks, which is helping (somewhat) offset losses in ADRs due to the a longer autumn season. 

None of these are set in stone, just some patterns/trends.

If DSTs can function as a way to park the funds from individual sales into a holding pattern, defer taxes, and then roll it all into one big commercial property later on, that would be the dream. 

In other words, there is a pattern of buyers being willing to pay MORE than the appraised price.By your definition above, market value is higher than the appraised value (again, there is a pattern of buyers being willing to pay more).But, of course, appraisers don't know about this pattern because all they see is the pattern of what properties are selling for, not the pattern of what people are willing to pay for them.In other words, appraisers are hurting values because they don't have the information they need to determine market value.

I just don't see any pattern of payment.

In some cases, a fact pattern could come into play if you show a continual habit of selling properties short term without any effort to hold on for appreciation or placement of a tenant. 

It's a quick glance, you can see the layout, style and quality of windows and amenities, fit and finish, materials used, quality of fixtures and flooring, I probably look like a SWAT cop going in without pointing a weapon, ceiling, walls, doors and traffic pattern, floor all while moving through.

And your in the business and show a pattern of this activity your hosed plan and simple I don't care what they signed..My days in the Timber business we handled many elderly clients those are the ones that own mature timber on the West coast and if there was even a hint of an Issue We would insist that their attorney review and approve said contract..

I ended up driving around in some kind of weird star pattern that way.

Just an observation about buying patterns and appreciation mindsets.