E.g., Whitehurst , 337 F.2d at 771-72; United States v. 158.76 Acres of Land in Townshend , 298 F.2d 559, 561 (2d Cir. 1962); United States v. Leavell & Ponder, Inc. , 286 F.2d 398, 407 (5th Cir. 1961); see Parrish , 657 F. Supp. at 274 (noting discount rate was “supported” unlike in Whitehurst, supra ).