POLITZ, Chief Judge:
The United States appeals a judgment in the distribution phase of an eminent domain case. Finding no error, we affirm.
Background
In June 1926 Petit Bois, Inc. (PBI), a Louisiana corporation, acquired certain acreage on Petit Bois Island, a barrier island off the Mississippi coast. In May 1954 PBI transferred to its shareholders as a dividend an undivided three-fourths interest in the mineral estate. Congress designated...
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