Judgment unanimously affirmed, with costs.
Memorandum:
On May 11, 1972 IMFC filed a UCC-9-402 financing statement with the County of Monroe and the State of New York covering "Present and future Medicaid and Medicare Accounts Receivable and all instruments evidencing same" of Walters Ambulance Service, Inc. On November 15, 1973 IMFC and Walters Ambulance entered into a "Purchase Agreement" in which IMFC agreed to purchase accounts receivable from Walters at...
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