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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Pounds v United States | 372 F2d 342 | United States Court of Appeals, Fifth Circuit | United States | 19 Jan 1967 | WorldLII |
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5 |
| Estate Smith v Commissioner of Internal Revenue | 313 F2d 724 | United States Court of Appeals, Eighth Circuit | United States | 12 Feb 1963 | WorldLII |
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16 ![]() |