IRVING R. KAUFMAN, Chief Judge:
The importance of the question presented on this appeal cannot be gauged by reference to the relatively small amount in controversy. Indeed, the more than fourteen thousand dollars of disputed liability arising from the unauthorized use of an executive's Air Travel Card, issued to Remis Industries, Inc., pales in significance when viewed in the light of the sums which may well depend on our determination of the ambit of statutory credit...
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