Cases from cite.case.law:

In CAMP, 78 B.R. 58 (Bankr. E.D. Pa. 1987)

. . . See 55 Pa.Code §§ 257.21 et seq. . . . redistribution as assistance, thereby reducing to this extent the need for additional tax revenues. 55 Pa.Code § 257.21 . . . period of time in which assistance is provided that triggers the statutory liability. 55 Pa.Code § 257.21 . . . Accord, 55 Pa.Code § 257.21(d)(1). . . .

UNITED STATES ARLMONT AIR CONDITION CORPORATION, v. PREMIER CONTRACTORS, INC. AGRICULTURAL INSURANCE COMPANY, v. PREMIER CONTRACTORS, INC. Co. F. R. J. F. Co. a k a F. Co., 283 F. Supp. 343 (D. Me. 1968)

. . . Cambridge, Massachusetts 1,041.32 8 Gagnon’s Van Burén, Maine 257.21 9 The Trane Company La Crosse, Wisconsin . . .

v., 18 T.C. 1159 (T.C. 1952)

. . . Petitioner’s liability as transferee of Jelwan’s property up to $22,-257.21 follows from our conclusions . . .

UNITED STATES v. MASSACHUSETTS BONDING INS. CO. SAME v. HURTIG, 60 F.2d 541 (S.D.N.Y. 1932)

. . . filed his 1920 income tax return showing a liability of $1,028.64, and paid on account the sum of $257.21 . . .