In Almota Farmers Elevator and Warehouse Co. v. United States, 409 U.S. 470 (1973)., the Supreme Court stated the government cannot refuse to provide fair compensation for business improvements that are taken and dismiss the improvements as worth no more than scrap value simply because it did not intend to use them. Almota, 409 U.S. at 475 n.2. The Supreme Court also determined a condemning authority cannot take advantage of an agreement between a lessor and lessee designating an improvement made by the lessee as personal property. Id. at 477 n.5. The Supreme Court then went on to state "this rule . . . exists entirely for the protection of the tenant, and cannot be invoked by the condemnor. If the buildings or fixtures are attached to the real estate, they must be treated as real estate in determining the total award." Id.