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  1. Pens. Plan Guide P 23913isheldon Company Profit Sharing Plan And Trust; Sheldoncompany Defined Benefit Plan And Trust (terminated); Andgeorge Cares, Paul Cares And Louis Cares, As Individuals Andas Trustees Of Both Trusts, Plaintiffs-appellants, V. Michael K. Smith, As An Individual And As A Partner Orformer Partner In Dolinka, Smith & Van Noord;dolinka, Smith & Van Noord, A Michiganpartnership; Et Al.,defendants-appellees near United States