Even easier using extension methods:
public test(string a, string b)
{
A = a;
B = b;
}
var xy = new test[] {new test("aa", "this is one"), new test("Aa", "this is two"), new test("Ba", "this is three")};
var yz = xy.Where(i => !(string.IsNullOrEmpty(i.A))).GroupBy(j => j.A.ToUpper()).Where(k => k.Count() > 1);