<!doctype html>
<html>
    <head>
        <style>
            div { 
                font-size: 48px;
                font-family: arial;
                width: 400px;
            }
        </style>
    </head>
    <body>
        <p>The following two phrases should appear identical. The second line of text should overlap both the first line and the red border.</p>
        <div style="border: 2px solid red; height: 100%; padding: 10px 10px 0px 10px">
            <div style="line-height:19px">Lorem ipsum dolor sit amet</div>
        </div>
        <br>
        <div style="border: 2px solid red; height: 100%; padding: 10px 10px 0px 10px">
            <div style="line-height:40%">Lorem ipsum dolor sit amet</div>
        </div>
    </body>
</html>