Cases from cite.case.law:

PRINCIPAL LIFE INSURANCE COMPANY v. UNITED STATES,, 70 Fed. Cl. 144 (Fed. Cl. 2006)

. . . Gertzman, Federal Tax Accounting 115.06[3][a] (2006). . . .

In PLACID OIL CO. PLACID OIL COMPANY, v. INTERNAL REVENUE SERVICE,, 988 F.2d 554 (5th Cir. 1993)

. . . Eustice, Federal Income Taxation of Corporations and Shareholders, 115.06, 5-34 (5th ed. 1987); see, . . .

In FRIGORIFICO Y ALMACEN SAN MIGUEL d b a, 103 B.R. 18 (Bankr. D.P.R. 1989)

. . . the community for the services performed by the Trustee in this case is considerable less than the $115.06 . . . A simple division of $9,552.06/83 results in a Hourly Rate of $115.06. . . .

M. COLWELL, C. v. UNITED STATES, 676 F.2d 550 (Ct. Cl. 1982)

. . . Lind, Federal Estate and Gift Taxation 115.06[5][a] at 5-87 to 5-89 (1978). . . .

v., 42 T.C. 974 (T.C. 1964)

. . . previously mentioned amount of $552.27 which is 3.9126 percent of petitioner’s total income of $14,-115.06 . . .

v., 32 T.C. 759 (T.C. 1959)

. . . .-... 115.06 Total depletion. 119,689.38 135,021.60 Limitation: 50 per cent of net income reported_ 120,210.13 . . .

CENTRAL STATES CORP. v. LUTHER In GARDEN GRAIN SEED CO., 215 F.2d 38 (10th Cir. 1954)

. . . bankrupt was insolvent; was short in its milo account; and the balance in its bank account was only $115.06 . . .