G.A. DRAIN, J.
Defendant appeals from a decision rendered by the circuit court after a bench trial on October 16, 1986. The trial court found that the parties' transaction was a loan, rather than a sale of interest in a land contract, which was the primary issue at trial, and that defendant had received usurious loan interest from plaintiff contrary to MCL 438.31; MSA 19.15(1). On March
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