United States v. Dillman , 146 F.2d 572, 575 (5th Cir. 1944) (quoting Atlantic Coast Line R. Co. v. United States , 132 F.2d 959, 963 (5th Cir. 1943)); United States v. 0.59 Acres of Land in Pima Cty. , 109 F.3d 1493, 1496 (9th Cir. 1997) (“[a] letter containing a mere offer to buy ‘comparable’ property [was] plainly inadmissible.”); accord United States v. 10,031.98 Acres of Land , 850 F.2d 634, 637 (10th Cir. 1988) (Where witness “used the offering price of replacement property as the basis for figuring the value of his own property . . . , his opinion of the value . . . cannot be separated from the basis on which he arrived at that opinion even though [he] factored in the difference” between the subject property and those on which the offers were received.).