320 Acres, 605 F.2d 762 (5th Cir. 1979); see generally id. at 781-85 (historical and legal foundations of rule), 785-90 (analysis of Miller and Reynolds), 790-98 (applicability of rule), 798-803 (implementation of rule) & 803-811 (case-specific analysis). The opinion is widely cited across the federal courts. See, e.g., United States v. 480.00 Acres (Fornatora), 557 F.3d 1297, 1306-07, 1311-13 (11th Cir. 2009); Eastman I, 528 F. Supp. at 1179 n.2; United States v. 428.02 Acres of Land, 687 F.2d 266, 270 (8th Cir. 1982); United States v. 49.01 Acres of Land in Osage Cty., 669 F.2d 1364 (10th Cir.