Ronald F. and Cynthia G. Van Scoten - Page 38

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          that petitioners were negligent with respect to entering the Hoyt           
          investment, and that they were negligent with respect to claiming           
          the DSBS 87-C loss on their return.                                         
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               

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