Cases from cite.case.law:

UNITED STATES v. UNITED TECHNOLOGIES, CORP. SIKORSKY AIRCRAFT DIVISION,, 51 F. Supp. 2d 167 (D. Conn. 1999)

. . . 15/86 12/31/86 9.00% $651.84 <1 CO $997.05 TOTAL 1986 $520.76 01/01/87 03/31/87 9.00% $23,466.24 co $526.54 . . .

D. v., 57 T.C. 296 (T.C. 1971)

. . . respondent determined a deficiency of $538.36 in petitioner’s income tax for 1966 and a deficiency of $526.54 . . .

v., 16 B.T.A. 936 (B.T.A. 1929)

. . . consideration in determining whether there is a deficiency, and upon the further ground that the amount of $526.54 . . . irrespective of the consideration of the amount of $9,857.10 refunded, determined a deficiency of $526.54 . . .

LaSALLE PORTLAND CEMENT CO., 4 B.T.A. 438 (B.T.A. 1926)

. . . gross income of taxpayer’s deductions, as follows: (1) Fund to meet payment for returned bag's-$38, 526.54 . . .