1128 Duncanville, 469 U.S. at 29 (quoting United States v. Commodities Trading Corp., 339 U.S. 121, 123 (1950)); accord Lutheran Synod, 441 U.S. at 512- 13; Kirby Forest Indus., Inc. v. United States, 467 U.S. 1, 10 n.14 (1984); see United States v. Toronto, Hamilton & Buffalo Nav. Co., 338 U.S. 396, 402 (1949) (“[When there are insufficient comparable sales to determine market value, w]e then say that there is ‘no market’ for the property in question. And it is here that other means of measuring [market] value may have relevance—but only, of course, as bearing on what aprospective purchaser would have paid.”).