Cases from cite.case.law:

In HOUDASHELL HOUDASHELL v. MISSOURI PUBLIC SERVICE COMPANY,, 7 B.R. 901 (Bankr. W.D. Mo. 1981)

. . . Houda-shell’s highest bill during the preceding twelve months, or two times $161.34 (August’s bill), . . .

In SOUTH, OTASCO, INC. v. UNITED STATES In KLINGMAN, OTASCO, INC. v. UNITED STATES, 6 B.R. 645 (Bankr. W.D. Okla. 1980)

. . . included one .38 caliber special pistol and shells for $95.10 and two steel belted Uniroyal tires for $161.34 . . .

VERMONT BANK AND TRUST COMPANY v. UNITED STATES, 296 F. Supp. 682 (D. Vt. 1969)

. . . The total bill of the attorneys, $5,-161.34, was reported as a business expense in the 1964 income tax . . .

H. v., 13 Ct. Cl. 575 (Ct. Cl. 1877)

. . . Judgment for claimant, $161.34. . . .