See, e.g., United States v. Becktold Co. , 129 F.2d 473, 478-79 (8th Cir. 1942) (question is “the value of the land as enhanced by the buildings thereon” (citations omitted)); United States v. Wise , 131 F.2d 851, 853 (4th Cir. 1942) (whether existence of improvements “contributes anything to the fair market value of the whole”).