Cases from cite.case.law:

P. JONES, M. D. v. WESTSIDE- URBAN HEALTH CENTER, INC. W. J., 771 F. Supp. 359 (S.D. Ga. 1991)

. . . Under Westside’s compensation plan, her starting salary was $59,-538.20. . . .

P. JONES, M. D. v. WESTSIDE- URBAN HEALTH CENTER, INC. W. J., 760 F. Supp. 1575 (S.D. Ga. 1991)

. . . Under Westside’s compensation plan, her starting salary was $59,-538.20. . . .

PEARSON, v. EASY LIVING, INC., 534 F. Supp. 884 (S.D. Ohio 1981)

. . . Under (a)(2)(A)(i), both plaintiffs are entitled to $538.20 under the May 18, 1979 contract, and Charles . . .

H. COOK M. v. UNITED STATES, 599 F.2d 400 (Ct. Cl. 1979)

. . . : ($ 1.000.00) Taxable income: $ 8,835.20 7) Taxes: —Income tax: $ 1,563.74 —Self-employment tax: $ 538.20 . . . In 1970, the self-employment tax for anyone with net earnings of $7,800 or greater was $538.20. . . .

ROBERT H. COOK AND JOAN M. COOK v. THE UNITED STATES, 220 Ct. Cl. 76 (Ct. Cl. 1979)

. . . deduction: ($1,000.00) Taxable income: $8,835.20 7) Taxes: —Income tax: $1,563.74 —Self-employment tax: $ 538.20 . . . In 1970, the self-employment tax for anyone with net earnings of $7,800 or greater was $538.20. . . .

BECKMAN, v. UNITED STATES, 396 F. Supp. 44 (D. Kan. 1975)

. . . as a contract mail carrier, the total tax liability for 1969 was computed to be: $15.08 income tax, $538.20 . . .

R. S. v., 58 T.C. 284 (T.C. 1972)

. . . a deficiency in self-employment tax of the petitioners for the calendar year 1969 in the amount of $538.20 . . . Thus, the tax involved herein is 6.9 percent of $7,800, or $538.20. . . .

O. v. L. F. v., 33 T.C. 753 (T.C. 1960)

. . . . $538.20 per month 3,212.82 405.84 405.84 405.84 405.84 405.84 405.84 405.84 371.94 December 31,1952 . . .

HOLT v. ALBERT PICK CO., 25 F.2d 378 (4th Cir. 1928)

. . . The sale was made, and on June 1, 1925, Somers, having paid the corporation $14,-538.20, executed a chattel . . .