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COMMERCE UNION BANK v. POSSUM HOLLER, INC.

620 S.W.2d 487 (1981)

COMMERCE UNION BANK, Plaintiff-Appellee, v. POSSUM HOLLER, INC., and Commissioner of the Department of Revenue, Defendants-Appellants.

Supreme Court of Tennessee.

Rehearing Denied September 14, 1981.

Attorney(s) appearing for the Case

Joe C. Peel, Asst. Atty. Gen., Nashville, for defendants-appellants.

Charles H. Warfield and Thomas P. Kanaday, Jr., Nashville, for amicus curiae, Jackson County Bank.

William W. Earthman, III, Nashville, for plaintiff-appellee.

John S. Bryant and Gerard Thomas Nebel, Nashville, for amicus curiae, Western Auto Supply Co.

OPINION

DROWOTA, Justice.

Plaintiff-appellee, Commerce Union Bank, seeks a declaration of its rights to the proceeds of the sale of certain equipment and inventory of the debtor, Possum Holler, Inc. The primary issue concerns the priority of the conflicting liens held by the plaintiff and the Commissioner of Revenue. We are asked to determine, among other things, (1) whether a perfected security interest, securing all present and future indebtedness, has...

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