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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Mattfeld v Commissioner Internal Revenue Service |
73 AFTR2d 94-1167; |
United States Court of Appeals, Ninth Circuit | United States | circa 1994 | WorldLII |
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| Martin Key Bank of Washington v Martin L | 15 F3d 1087 | United States Court of Appeals, Ninth Circuit | United States | 19 Jan 1994 | WorldLII |
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