Footnote 181

See, e.g., United States v. Eastman (Eastman III), 714 F.2d 76, 77 (9th Cir. 1983), adopting 528 F. Supp. 1177 (D. Or. 1981), and aff’g 528 F. Supp. 1184, 1184 (D. Or. 1981) (“dual set of findings” of market value so that “if the Court of Appeals reverses my preliminary [legal] ruling, it may then evaluate the correctness of the alternative finding”); see United States v. Reynolds, 397 U.S. 14, 15 (1970) (“There being a conflict between the circuits on this question, we granted certiorari to consider a recurring problem of importance in federal condemnation proceedings.”).