Cases from cite.case.law:

AMERICAN SMELTING AND REFINING COMPANY- CONSOLIDATED v. THE UNITED STATES, 191 Ct. Cl. 307 (Ct. Cl. 1970)

. . . 89,94,96,101,110, 111, 112,114,127, 128, 129, and 172 in Tract 2 and all its right, title, and interest in 157.34 . . .

A. R. WOODHAM v. COMMISSIONER OF INTERNAL REVENUE,, 256 F.2d 201 (5th Cir. 1958)

. . . 13,940.25 1,582.41 50.00 75.52 1,507.32 146.35 2,460.00 $1,778.00 5,488.73 1,439.45 155.00 289.17 1,119.50 157.34 . . .

HIGH- LOW TANK CAR SERVICE STATIONS, SLAN,, 254 F.2d 363 (7th Cir. 1958)

. . . Chap. 32, Sec. 157.34). . . .

H. v., 11 T.C. 890 (T.C. 1948)

. . . deposited and retained all of the $5,000 received during the two years involved, with the exception of $157.34 . . .

RUDOLPH WURLITZER CO. v. COMMISSIONER OF INTERNAL REVENUE WURLITZER GRAND PIANO CO. v. SAME, 81 F.2d 971 (6th Cir. 1936)

. . . . § 18 of the General Corporation Act (as amended in 1931) (SmithHurd Ann.St.Ill. c. 32, § 157.34 note . . .