See Toronto, Hamilton, 338 U.S. at 403 & n.6 (citing Kimball Laundry, 338 U.S. 1); A.G. Davis Ice Co. v. United States, 362 F.2d 934, 936-37 (1st Cir. 1966); United States v. 100.80 Acres of Land (Parrish), 657 F. Supp. 269, 274 (M.D.N.C. 1987).