United States v. 15.00 Acres of Land in Miss. Cty. , 468 F. Supp. 310, 315 (D. Ark. 1979); (citation omitted); accord Amexx I , 860 F. Supp. 2d at 175-81 & n.20; Foster v. United States , 2 Cl. Ct. 426, 448 (1983), aff ’d , 746 F.2d 1491 (Fed. Cir. 1984) (“Direct capitalization of net income is an appropriate method only when actual income from the property can be established in a continuing ongoing business.”).