OPINION
MEYERSON, Presiding Judge.
This appeal involves competing claims of two creditors of the Gallo Machinery Company (Gallo Machinery). The ultimate issue presented in this dispute is whether the financing statement filed in connection with the extension of credit by plaintiff-appellant John Deere Company (John Deere) to Gallo Machinery perfected John Deere's security interest even though Gallo Machinery was not incorporated at the time the financing statement...
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