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U.S. stocks are opening lower for a second day in a row as investors position themselves for corporate earnings reports. The Dow Jones industrial average fell 95 points, or 0.6 percent, to 16,928 in the first few minutes of trading Tuesday. Goldman Sachs and Boeing fell the most in the index. The Standard & Poor’s 500 index lost 10 points, or 0.5 percent, to 1,967. The Nasdaq composite fell 35 points, or 0.8 percent, to 4,416. The Dow and the S&P 500 set record highs last week.

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