Footnote 557

E.g., United States v. 25.202 Acres of Land (Amexx I), 860 F. Supp. 2d 165, 178 (N.D.N.Y. 2009), adopted by 860 F. Supp. 2d 165 (N.D.N.Y. 2010), aff ’d, 502 F. App’x 43 (2d Cir. 2012) (cost approach did not apply in acquisition where “only structure was an old building that had not been used in years and whose demolition was necessary in any event”); 55.22 Acres in Yakima, 411 F.2d at 436 (“No doubt, having regard for [the landowner’s] personal circumstances, these improvements were satisfactory for his purposes, but they were not shown to be of such a character that, if not on the land, one purchasing the acreage would have wished to construct generally similar improvements.”).