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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| United States v Ovaitt | 121 F3d 704 | United States Court of Appeals, Fifth Circuit | United States | 11 Jul 1997 | WorldLII |
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| McDonald v Commissioner of Internal Revenue |
80 AFTR2d 97-5738; |
United States Court of Appeals, Fifth Circuit | United States | circa 1997 | WorldLII |
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