Footnote 359

See, e.g., Gettysburg Tower, 409 F.3d at 148 & n.15; United States v. 6.24 Acres of Land (Weber), 99 F.3d 1140, 1996 WL 607162 (6th Cir. 1996) ( per curiam) (unpubl.). The unit rule (Section 4.2.2) would not prohibit a well-supported determination that an acquisition encompasses more than one larger parcel. As reasoned in Weber, considering a property’s distinct features and then arriving at a value for the land as a whole does “not violate the spirit nor the application of the unit rule as employed by the courts.” Weber, 1996 WL 607162 at *4.