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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Graciani-Gonzales v Acosta-Grubb | 107 F3d 1 | United States Court of Appeals, First Circuit | United States | 3 Feb 1997 | WorldLII |
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| Barrett Wa v Commissioner of Internal Revenue |
79 AFTR2d 97-1087; |
United States Court of Appeals, First Circuit | United States | circa 1997 | WorldLII |
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