Cases from cite.case.law:

In W. L. JACKSON MANUFACTURING COMPANY, C. STILL, v. UNITED STATES, 50 B.R. 506 (Bankr. E.D. Tenn. 1985)

. . . Jackson overpaid prepetition highway use tax for 1978 in the amount of $273.09, which was in fact paid . . .

H. H. HORNFECK SONS, v. ANDERSON,, 60 F.2d 38 (2d Cir. 1932)

. . . The plaintiff asserts that' there should be'also included in its invested capital an item of $32.,273.09 . . .