ENTRY
BARKER, Chief Judge.
This case involves a priority dispute between two properly perfected secured creditors in a commercial bankruptcy proceeding. The dispute relates to two shipments of inventory items on November 18, 1994 and December 2, 1994 to the debtor, Tom's Home Center ("the debtor"). The sole issue on appeal is whether the shipments lost their PMSI priority status as a result of the cash nature of the transactions required by the PMSI creditor...
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