United States v. 100.01 Acres of Land , 102 F. App’x 295, 298 (4th Cir. 2004) (unpubl.); United States v. 428.02 Acres of Land , 687 F.2d 266, 271 (8th Cir. 1982); Surfside of Brevard, Inc. v. United States , 414 F.2d 915, 917 (5th Cir. 1969); United States v. Leavell & Ponder, Inc. , 286 F.2d 398, 403-04 (5th Cir. 1961); Simmonds v. United States, 199 F.2d 305, 307-08 (9th Cir. 1952); Baetjer v. United States , 143 F.2d 391, 397 (1st Cir. 1944); United States ex rel. Tenn. Valley Auth. v. Harralson , 43 F.R.D. 318, 323-24 (W.D. Ky. 1966) (mem.).