Cases from cite.case.law:

v., 28 T.C. 185 (T.C. 1957)

. . . in process_$61,649.19 Labor in process-- 9,679.97 Manufacturing expenses in process- 7,260. 01 78, 589.17 . . .

CLOVER SPLINT COAL CO. v. COMMISSIONER OF INTERNAL REVENUE, 130 F.2d 52 (3d Cir. 1942)

. . . These amounts totaling $98,204.77, together with a balance of $589.17 in the hands of the corporate trustee . . .

CHASE NAT. BANK OF CITY OF NEW YORK v. HIGGINS,, 42 F. Supp. 325 (S.D.N.Y. 1941)

. . . unpaid on the pledge the sum of $45,000, with accrued interest to September 26, 1938, amounting to $589.17 . . . concedes that the commissioner was right in refusing to allow the deduction of the interest item of $589.17 . . .