See United States v. Wise , 131 F.2d 851, 853 (4th Cir. 1942); United States v. Becktold Co. , 129 F.2d 473, 478 (8th Cir. 1942) (noting it may be proper to consider evidence “‘as to the value of the building separate from the land, and all the land separate from the building, where