Ramon A. Garcia and Bertha E. Garcia - Page 22

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             requiring quarterly payments, and neither of the other                   
             trustees testified at trial.                                             
                  Moreover, unlike the Texas cases, each of which                     
             involves distinct contractual parties with competing                     
             interests, in this case, petitioner acted as both                        
             administrator of the plan, trustee of the plan trust,                    
             and participant-borrower.  Petitioner's unilateral failure               
             to demand payment from himself under the circumstances                   
             presented in this case is not sufficient, by itself, to                  
             evidence mutual assent between two parties to modify the                 
             terms of the notes.                                                      
                  Furthermore, petitioners do not attempt to show at                  
             exactly what point the plan's failure to demand payment                  
             constituted a modification of the loans.  Based on the                   
             cases petitioners cite, any modification that might have                 
             occurred presumably would have taken place after sufficient              
             time passed to create a "regular course of dealing."  Even               
             if we accept petitioners' argument that the notes were                   
             modified by a regular course of dealing, petitioners have                
             not shown any factual basis on which to find that the                    












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