Cases from cite.case.law:

BURNET, r v. MOORE COTTON MILLS CO., 49 F.2d 59 (4th Cir. 1931)

. . . Commissioner of Internal Revenue having denied the taxpayer the benefit of such deduction, a deficiency of $243.59 . . .

CHOATE v. HOOGSTRAAT, 105 F. 713 (7th Cir. 1901)

. . . to the defendants in error from time to time the proceeds of sales and shipments, except the sum of $243.59 . . . 1894, for the property claimed to have been delivered under that promise; (3) to recover the sum of $243.59 . . . the writing expressed any consideration as required by the statute of frauds; (3) as to the sum of $243.59 . . . The court charged the jury with respect to the item of $243.59 that it represented lumber sold by Mr. . . .