1000 Cloverport, 6 Cl. Ct. at 191; see United States v. Toronto, Hamilton & Buffalo Nav. Co., 338 U.S. 396, 403 n.6 (1949); see generally Section 4.4.4 (Income Capitalization Approach).1001 47.14 Acres, 674 F.2d at 726; United States v. 103.38 Acres of Land in Morgan Cty. (Oldfield), 660 F.2d 208, 214-15 (6th Cir. 1981) (requiring “evidence derived from or demonstrably related to the actual market” as “essential characteristics”); Whitehurst, 337 F.2d at 771-74; United States v. 158.76 Acres of Land in Townshend, 298 F.2d 559, 561 (2d Cir. 1962); see, e.g., United States v. 25.202 Acres of Land (Amexx I), 860 F. Supp. 2d 165, 176-78 (N.D.N.Y. 2010), aff’d, 502 F. App’x 43, 45 (2d Cir. 2012) (noting lower court’s “thorough report exposing the unreliability of the expert’s methods”); see also United States v. Sowards, 370 F.2d 87, 90-92 (10th Cir. 1966); Likins-Foster Monterey Corp. v. United States, 308 F.2d 595, 597-99 (9th Cir. 1962), aff’g United States v. Certain Interests in Prop. in Monterey Cty., 186 F. Supp. 167 (N.D. Cal. 1960); United States v. Leavell & Ponder, Inc., 286 F.2d 398, 406-08 (5th Cir. 1961).