Cases from cite.case.law:

In E. COSNER, E. v. U. S., 313 B.R. 690 (Bankr. N.D. W. Va. 2004)

. . . But he admitted that he could not recall any amounts paid and that most of the $425.12 received by the . . . Taking that testimony literally, debtor has voluntarily paid less than $212.56 (half of $425.12). . . .

v., 69 Cust. Ct. 19 (Cust. Ct. 1972)

. . . language providing for “hydroxy alkyl amines” in paragraph 2 of said act, traces that provision to item 425.12 . . .