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From the Trach-Series that is in each of the Yaoi Hentai mangas.
The spankee got laid by Trach, the tentacle monster, and his twin brother, the spanker, got angry because he wanted to be the only one that was allowed to do it with his twin.
Well ... it's all about sexy in this manga ...
I don't know in which of the three mangas, but there's a short story about S/M spanking in one of them. A few slaps and smacks can be found in each, though.
