Cases from cite.case.law:

E. ROSS A. v. COMMISSIONER OF INTERNAL REVENUE,, 227 F.2d 265 (5th Cir. 1955)

. . . These and the claimed overpayment of $400.92 for 1948 and the item of $191.46 which petitioner claims . . .

PLOCHER v. UNITED STATES, 87 F.2d 860 (6th Cir. 1937)

. . . until October 1, 1930, and from April 23, to May 20, 1931, during which periods he earned, a total of $400.92 . . .

UNITED STATES v. PIONEER PACKING CO., 9 Alaska 71 (D. Alaska 1936)

. . . salmon without paying the license tax required by law; that the license tax on the said salmon is $400.92 . . .