BIRDSONG, Judge.
UCC — Financing Statement Priority. Garrison Carpet Mills, Inc. was a manufacturing business engaged in manufacturing carpets in Dalton. The appellee Walter E. Heller, Inc. is a factor who furnished financial assistance to Garrison for Garrison's operating expenses. Heller had made and continued to make financial advancements to Garrison in the form of loans before and after October, 1974. Heller held security arrangements from Garrison part...
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