Denver v. Quick , 108 Colo. 111 (1941) (cited in Hicks v. United States ex rel. Tenn. Valley Auth. , 266 F.2d 515, 519 (6th Cir. 1959); Cementerio Buxeda, Inc. v. Puerto Rico , 196 F.2d 177, 180-81 (1st Cir. 1952); Chapman v. United States , 169 F.2d 641, 644 (10th Cir. 1948); and In re Cool , 81 B.R. at 618).