BOBBITT, Justice.
It is unnecessary to set forth with particularity the findings of fact and conclusions of law challenged by plaintiff's exceptions. In gist, the court found and held that the payment by Nationwide's draft of Curtis Jackson's judgment against plaintiff and the execution by plaintiff of the "Loan Receipt" was not, in fact, an actual loan by Nationwide to plaintiff but "was a subterfuge device employed by Nationwide, paying that which it was obligated...
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