Cases from cite.case.law:

UNITED STATES v. SHURBET, 347 F.2d 103 (5th Cir. 1965)

. . . acre tract, and $213.29, with respect to the 100-acre tract, for a total cost depletion deduction of $377.18 . . .

CONTINENTAL RESEARCH, INC. a v. CRUTTENDEN, PODESTA MILLER, a A. A., 222 F. Supp. 190 (D. Minn. 1963)

. . . A small profit of $377.18 in April was followed by losses in May, June, and July of $9,871.99, $13,-127.85 . . .

SHURBET v. UNITED STATES, 242 F. Supp. 736 (N.D. Tex. 1961)

. . . acre tract, and $213.29, with respect to the 100-acre tract, for a total cost depletion deduction of $377.18 . . .