See, e.g., United States v. Evans , 380 F.2d 761, 764 (10th Cir. 1967) (livestock ranch); Int’l Paper Co. v. United States, 227 F.2d 201, 206-07 (5th Cir. 1955) (paper mill operation); Baetjer , 143 F.2d at 396-97 (sugar cane production); Ga.-Pac. Corp. v. United States , 640 F.2d 328 (Ct.