SCHWAB, Chief Judge.
This case began as an action for money due on an open account. Third party defendant appeals, its dispositive assignment of error being that the circuit court lacked subject matter jurisdiction.
From May to August, 1977, The Flying Tiger Line, Inc., (plaintiff) transported merchandise for "Protege", a division of Portland Trading Company (defendant). In October, 1977, defendant sold its "Protege" division to Western Garment Associates...
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