I must be missing something here, but I seem to have a List whose items are getting caught as null, even after I've checked and confirmed they were not. 
My unit tests for my ASP.NET MVC project were throwing a NullReferenceException on a foreach loop, but I couldn't find any reason for it, so I threw a handful of checks into my code. To my surprise, the check statements don't catch any null values, but the exception persists. Here's the relevant code:
[HttpPost]
[ValidateAntiForgeryToken]
public PartialViewResult CreateSimilar(int rebateId, List<AddressInput> addresses, bool recdResults = false)
{
    List<RebateHeader> newRebates = new List<RebateHeader>();
    RebateHeader entity = null;
    int newId = -1;
    if (!recdResults)
    {
        var repo = _db as HeaderRepository;
        List<PotentialDuplicate> allDups = new List<PotentialDuplicate>();
        //A few checks for null objects to illustrate my point-------
        if (addresses == null)
            throw new ApplicationException("Addresses was null"); //Not thrown
        else
            System.Console.WriteLine("Addresses was not null"); //This line is hit
        foreach (AddressInput address in addresses)
        {
            if (address == null)
                throw new ApplicationException("Address was null"); //Not thrown
            else
                System.Console.WriteLine("Address was not null"); //This line is hit
        }
        var test = addresses[0];
        System.Console.WriteLine(test.City); //This line returns a value
        System.Console.WriteLine(test.State); //This line returns a value
        //End checks---------------------------------------------------
        foreach (AddressInput address in addresses) //NullReferenceException THROWN HERE
        {
            List<PotentialDuplicate> dups = repo.GetDuplicateAddresses(
                address.Address, address.City, address.State).ToList();
            if (dups.Count > 0)
            {
                allDups.AddRange(dups);
            }
        }
        if (allDups.Count > 0)
        {
            return PartialView("_AddressDialogPotentialDup", allDups);
        }
    }
    . . . //Additional code truncated
    return PartialView("_IndexNoPager", model);
}
I must be missing something here, but I'm not seeing it. Any ideas?
For further reference, here's the unit test that's failing:
[Test]
public void CreateSimilar_Adds_1_New_Record()
{
    EntryController controller = new EntryController(repository);
    List<AddressInput> addresses = new List<AddressInput> 
    {   
        new AddressInput 
    { 
        Address = "Duplicate St.", City = "Testville", State = "MN", 
        ClosingDate = null, Quarter = "115" 
    }
    };
    controller.CreateSimilar(1, addresses); //Unit test FAILS HERE
    Assert.AreEqual(4, repository.GetAll().Count());
    Assert.AreEqual(1, repository.Added.Count);
    Assert.AreEqual("Test Duplicate 1", repository.Added[0].Address);
}
UPDATE: In response to a comment below, here's my code for GetDuplicateAddresses:
public IEnumerable<PotentialDuplicate> GetDuplicateAddresses(
    string address, string city, string state)
{
    var result = new List<PotentialDuplicate>();
    using (SqlCommand cmd = new SqlCommand("dbo.GetDuplicateAddresses", (SqlConnection)this.Database.Connection))
    {
        cmd.CommandType = CommandType.StoredProcedure;
        cmd.Parameters.AddWithValue("@Address", address);
        cmd.Parameters.AddWithValue("@City", city);
        cmd.Parameters.AddWithValue("@State", state);
        cmd.Connection.Open();
        using (var reader = cmd.ExecuteReader(CommandBehavior.CloseConnection))
        {
            while (reader.Read())
            {
                result.Add(new PotentialDuplicate
                {
                    OrigAddress = address,
                    RebateIdMatch = reader.GetInt32(0),
                    Address = reader.GetString(1),
                    MatchType = reader.GetString(2)
                });
            }
            return result;
        }
    }
}
And here's the stub I'm using in my unit test:
public IEnumerable<PotentialDuplicate> GetDuplicateAddresses(
    string address, string city, string state)
{
    var result = new List<PotentialDuplicate>();
    return result;
}
 
    