McMURRAY, Judge.
Enfield Carpet Company was a Tennessee corporation transacting business in Whitfield County, Georgia. Nathan Lipson became a stockholder and a director of the corporation. On June 7, 1973, Nathan Lipson and others executed an agreement whereby for value received, and for the purpose of inducing Hawthorne Industries, Inc. to extend credit to "Enfield Carpet Co., Inc." they jointly and severally guaranteed "prompt payment at or before due date of any...
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