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UNITED STATES BANKRUPTCY COURT Eastern District of California Honorable Ronald H. Saris Bankruptcy Judge Sacramento, California January 8, 2014, at 10:00 a.m. 1. 0946400E13 NLE1 ELSA OWENS Scott Cohen

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Scott Coben - CAEB stands for Centralized Asset Elect to Be Taxed, which is a form used by U.S. persons to elect to include certain assets in their gross income.

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