CARLEY, Judge.
The instant appeal involves priority between conflicting security interests in the same collateral and interpretation of Code Ann. § 109A-9-312. The relevant facts are as follows: On August 3, 1978, The Citizens and Southern Bank (C&S) filed a financing statement listing itself as the secured party and Randall B. Helton, d/b/a United TV (Helton) as the debtor. The financing statement covered the following types of property: "All equipment of...
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