OPINION
ELLIOTT, Chief Judge.
In this action the Plaintiff seeks to recover for losses sustained resulting from shortages in the amount of grain represented by warehouse receipts which it had taken as collateral for loans made by it to the person to whom the receipts had been issued by the Defendant. In its answer the Defendant denies liability to the Plaintiff and by third party action seeks contribution or indemnity from the person to whom its receipts...
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