FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OF OPINION
SCHWARZER, District Judge.
In this diversity action, plaintiff Bank of the West ("Bank") seeks to recover the value of accounts receivable which were assigned to and collected by defendant Commercial Credit Financial Services, Inc. ("Commercial Credit"). The accounts in question were generated by a beverage importing and wholesaling business. Bank claims that its debtor, Allied Canners...
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