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On rhel6/squid-3.1.4 system during tests client found in cache.log: 
... 
2010/12/22 16:06:10| ctx: enter level 1142: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1143: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1144: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1145: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1146: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1147: '<lost>' 
2010/12/22 16:06:10| ctx: enter level 1148: '<lost>' 
... 

There is resolved in squid-3.1.5 bug: 
http://bugs.squid-cache.org/show_bug.cgi?id=2945

I don't know if this is the same memory leak, but my squid server runs out of ram short after enabling delay pools for some dst domains. I upgraded by hand to 3.1.10 and everithing is fine now. Squid 3.1.4 has severe memory leaks.

An advisory has been issued which should help the problem
described in this bug report. This report is therefore being
closed with a resolution of ERRATA. For more information
on therefore solution and/or where to find the updated files,
please follow the link below. You may reopen this bug report
if the solution does not work for you.

http://rhn.redhat.com/errata/RHSA-2011-0545.html

An advisory has been issued which should help the problem
described in this bug report. This report is therefore being
closed with a resolution of ERRATA. For more information
on therefore solution and/or where to find the updated files,
please follow the link below. You may reopen this bug report
if the solution does not work for you.

http://rhn.redhat.com/errata/RHSA-2011-0545.html