1181 United States v. Sowards, 370 F.2d 87, 92 (10th Cir. 1966).1182 Brace v. United States, 72 Fed. Cl. 337, 352-53 (2006) (“the ipse dixit of that reliance does not make those facts, data or opinions true”), aff’d, 250 F. App’x 359 (Fed. Cir. 2007) (per curiam) (unpubl.) (“affirmed based upon the well-reasoned opinion of the trial court”); see, e.g., Granby I, 844 F. Supp. 2d at 676-81 (excluding all valuation and other evidence based on highest and best use that was premised on unreliable, unsupported opinions of subsidiary experts).