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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Kowal v B Reich Etc | 19 F3d 7 | United States Court of Appeals, First Circuit | United States | 25 Feb 1994 | WorldLII |
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| Niazmand v Commissioner of Internal Revenue |
73 AFTR2d 94-1383; |
United States Court of Appeals, First Circuit | United States | circa 1994 | WorldLII |
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