A.G. Davis Co. v. United States, 362 F.2d 934, 936-37 (1st Cir. 1966); see Eagle Lake Improvement Co. v. United States (Eagle Lake II), 160 F.2d 182, 184 n.1 (5th Cir. 1947) (“For example, . . . the owner of the surface . . . claimed a value of $350 to $400 per acre on the theory that the best use of the tract was for subdivision purposes. The owners of the mineral interests on that same parcel claimed values of $350 to