2.2.6 [HTML] Section 9.2.2, Quotations: The BLOCKQUOTE and Q elements
V0079:
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User agents should render quotation marks in a language-sensitive manner (see the lang attribute). Many languages adopt different quotation styles for outer and inner (nested) quotations, which should be respected by user-agents.
IE7 Mode and IE8 Mode (All Versions)
Quotation marks are not rendered in a language sensitive manner.