Cases from cite.case.law:

In D. BRITTON, Sr. E., 288 B.R. 170 (Bankr. N.D.N.Y. 2002)

. . . Listed on Schedule B of the Petition was an “annuity” identified as a settlement in the amount of $132.27 . . .

NONG, v. RENO,, 28 F. Supp. 2d 27 (D.D.C. 1998)

. . . The plaintiffs seek $132.27 per hour for work in 1996, and $134.59 per hour for work in 1997 and 1998 . . .

In TURNER ENGINEERING, INC., 109 B.R. 956 (Bankr. D. Mont. 1989)

. . . Schoenman $ 39,300.00 Accepts VI Air Products & Chem., Inc. 81.60 Accepts VII Brown Cor, International 132.27 . . .