CREATE TABLE [dbo].[tableA](

[CUST] [varchar](9) NOT NULL,

[WPTEXT] [varchar](4000) NULL)

INSERT INTO tableA values ('12345' ,

'6/26/08 BAD DEBT 1,351.28 BANKRUPT C-11' + CHAR(10) +

'07/03/08 BAD DEBT RECOVERY 273.07 BAL OWED 1,078.21.' + CHAR(10) +

'09/17/09 BAD DEBT RECOVERY 462.07 BAL OWED 616.14.' + CHAR(10) +

'06/29/09 OVER PAYMENTS USED AGAINST BAD DEBT. (196.81)' + CHAR(10) +

'BALANCE OWED 419.33.' + CHAR(10) +

'11/30/09 BAD DEBT RECOVERY 1.70 BAL OWED 417.63.' + CHAR(10) +

'12/23/10-BAD DEBT RECOVERY 10.20 BAL OWED 407.43.')

SELECT cust, wptext, charindex(char(10), wptext) as firstposlinefeed

FROM tableA where charindex(char(10), wptext) <> 0

Hope this code is helpful