MEMORANDUM
DENNEY, District Judge.
This is an action brought by International Multifoods Corporation [hereinafter referred to as Multifoods] to recover certain sums of money due from D & M Feed & Produce, Inc. [hereinafter referred to as D & M] on open account and on two promissory notes, from Roger and Jo Ann Moerer [hereinafter referred to as the Moerers] on one of the promissory notes and on a guaranty
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