eATon, supra note 16, at 247, 268; see, e.g., United States v. 3.544 Acres of Land, 147 F.2d 596 (3d Cir. 1945); United States v. 147.47 Acres of Land (Delagap), 352 F. Supp. 1055, 1059 (M.D. Pa. 1972) (using lot values as market data in addition to comparable sales).