Cases from cite.case.law:

v., 44 B.T.A. 152 (B.T.A. 1941)

. . . respondent determined deficiencies in income tax for the years 1934 and 1935 in the respective amounts of $488.02 . . .

AMERICAN UNITED LIFE INS. CO. OF INDIANAPOLIS, IND. v. FRANKLIN, 97 F.2d 76 (8th Cir. 1938)

. . . From an adverse judgment for $4,066.86 on the policy (the face of the policy less a loan) and $488.02 . . . The statutory penalty Ihereon is $493.86 (erroneously estimated at $488.02). . . .