MEMORANDUM OPINION
NIXON, District Judge.
The defendants in this action, Mr. and Mrs. Holyfield, are dairy farmers in Simpson County, Mississippi who entered into a lease for the use of certain dairy cows in their milking operation with a company that subsequently merged with the plaintiff, the Bank of Indiana (Bank). A large number of the leased cows were destroyed by a storm, and the defendants were unable to comply with the terms of the lease as it was...
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