Glenn A. Mortensen - Page 43

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          multiple warnings from respondent, warnings that petitioner chose           
          to ignore.  We find that petitioner was negligent with respect to           
          entering the Hoyt investment, and that he was negligent with                
          respect to claiming the DSBS 87-C loss on his return.                       
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               

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