OWENS, Chief Judge:
In these non-jury consolidated civil actions Nashville City Bank and Trust Company of Nashville, Tennessee sues defendants Anna Jensen Massey, Reliable Tractor, Inc., E. Ray Jensen, Piedmont, Inc., William H. Arnold, Albany Tractor Company, Flint Equipment Company, and Mary Jensen Rainey, alleging that each of the defendants except Piedmont, Inc. and William H. Arnold, on or about September 24, 1974, executed in favor of and delivered promissory...
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