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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Lentz v Ids Financial Service Inc 1-100 | 42 F3d 1400 | United States Court of Appeals, Ninth Circuit | United States | 7 Dec 1994 | WorldLII |
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| Lindsey v Commissioner of Internal Revenue |
74 AFTR2d 94-6890; |
United States Court of Appeals, Ninth Circuit | United States | circa 1994 | WorldLII |
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