Submitted Under Third Circuit Rule 12(6) January 11, 1979.
OPINION OF THE COURT
GARTH, Circuit Judge:
This appeal requires us to answer the question: "When is a sale—not a sale, but rather a secured loan?" The district court held that despite the form of their Agreement, which purported to be, and hence was characterized as, a sale of accounts receivable, the parties' transactions did not constitute sales. Major's Furniture Mart, Inc. v...
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