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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Rice v Commissioner of Inland Revenue [1950] FJLawRp 7 | [1946-1955] 4 FLR 33 | Australia | 13 Oct 1950 | PacLII |
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| Inland Revenue v Hay | [1924] ScotLR 375 | United Kingdom - Scotland | 15 Mar 1924 | BAILII |
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