HEFFERNAN, J.
As a defense, the defendant-appellant now raises for the first time the contention that the present plaintiff is a corporation and that there is no evidence to show that the debts due its predecessor, a partnership, were assigned to the corporate plaintiff. We make no determination of the merits of this defense, for, as this court has frequently said, we will not countenance the raising of issues for the first time in this court when they might well...
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