PANNELL, Presiding Judge.
Appellant, hereafter referred to as Luxurest Furniture, is a Colorado corporation, owned by a Mr. and Mrs. Theodore Yaron, which manufactures upholstered furniture marketed nationwide to retailers. Luxurest Sales Company is another corporation owned solely by Mrs. Yaron. Both corporations are operated from a single office by Mr. Yaron. Appellee Furniture Warehouse
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