ALMON, Justice.
Harland D. Simpson and Leigh Ann Young ("the homeowners") appeal from a judgment of the Dale Circuit Court holding that C.J.V. Construction & Consulting, Inc. ("C.J.V."), was not a "creditor" as that term is defined in the language of the Truth-in-Lending Act, 15 U.S.C. § 1601 et seq. The only issue on
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