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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Smith v Wood | 122 F3d 1073 | United States Court of Appeals, Ninth Circuit | United States | 29 Aug 1997 | WorldLII |
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| Piljak v United States Internal Revenue Service |
80 AFTR2d 97-6380; |
United States Court of Appeals, Ninth Circuit | United States | circa 1997 | WorldLII |
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