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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Smith v United States | 532 F2d 751 | United States Court of Appeals, Fourth Circuit | United States | 1 Apr 1976 | WorldLII |
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| Rosenberg v C I R |
78 Lab Cas 11,354; |
United States Court of Appeals, Fourth Circuit | United States | circa 1976 | WorldLII |
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