Cases from cite.case.law:

In M. SHEEHAN UNITED STATES TRUSTEE, v. REPP,, 185 B.R. 819 (Bankr. D. Ariz. 1995)

. . . A deposit for $132.42 is listed on the TFR and labeled as “interest from funds in the wrong account.” . . .

COLUMBIA IRRIGATION DISTRICT, a v. UNITED STATES STATE OF WASHINGTON, v. UNITED STATES, 268 F.2d 128 (9th Cir. 1959)

. . . , 1954, to acquire the fee simple title to Parcel I, consisting of 13 tracts of land and containing 132.42 . . .

v. v. v. v. v., 30 B.T.A. 668 (B.T.A. 1934)

. . . Sterni-iagen : The Commissioner determined a deficiency of $32,-132.42 in the consolidated income tax . . .