Cases from cite.case.law:

M. v., 55 T.C. 1125 (T.C. 1971)

. . . repair materials_ 72. 64 Labor _ 850.00 She also paid the real property taxes for 1966 in the amount of $259.06 . . . Accordingly, we hold that she may deduct 48/365 of the $259.06 in taxes on the Auburn Street property . . .

In WILSON. In DOWELL- WILLIS CHEVROLET CO., 23 F. Supp. 236 (N.D. Tex. 1938)

. . . Bankruptcy, the Federal Housing Administration Act, through one of its attorneys, filed a claim for $259.06 . . .