Ramon and Irma Ortiz - Page 24

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               We conclude that their actions constituted negligence as               
          defined in section 6662(c).  Accordingly, respondent is sustained           
          on this issue.                                                              
               To reflect concessions and our conclusions with respect to             
          the disputed issues,                                                        
                                             Decision will be entered                 
                                        under Rule 155.                               

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