ALDEN A. STOCKARD, Special Judge.
On April 5, 1972, Riley Cardin, d/b/a Commercial Contractors, entered into an "Aircraft Lease" arrangement with American Lease Plans, Inc. of Charlotte, North Carolina. On the face of the instrument it was stated that the "Orginal cost of Aircraft, including all fees and taxes" was $14,250, that the "Amortization Period" was 60 months, and that the Monthly Rental Rate "For first month through 60 months [was] $21.25 per thousand dollars...
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