Kimball Laundry Co. v. United States , 338 U.S. 1, 7 (1949); United States v. Gen. Motors Corp. , 323 U.S. 373, 382-83 (1945); United States v. Petty Motor Co. , 327 U.S. 372, 378-79 (1946); United States v. Banisadr Bldg. Joint Venture , 65 F.3d 374, 378 (4th Cir. 1995); Yuba Nat. Res., Inc. v. United States , 904 F.2d 1577, 1580-81 (Fed. Cir. 1990).