United States v. Certain Interests in Prop. in Monterey Cty. , 186 F. Supp. 167, 170 (N.D. Cal. 1960), aff ’d sub nom. Likins-Foster Monterey Corp. v. United States , 308 F.2d 595 (9th Cir. 1962); see 158.76 Acres in Townshend , 298 F.2d at 561 (“Capitalization of income comprehends the use of a rate of return in comparable investments.”); Leavell & Ponder , 286 F.2d at 407.