MILLER, Chief Judge.
In this action to recover on a promissory note (the "Note"), plaintiff John R. Thigpen, Sr. sued defendant Charles W. Smith, seeking principal, interest, attorney fees and costs thereon. Smith answered denying any indebtedness to Thigpen, and filed a third-party complaint and cross-claim against Frank Tanner, a certified public accountant, asserting Tanner's liability for any amount for which he might be liable to Smith under the promissory note...
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