BENHAM, Judge.
Appellant Polyloom Corporation of America ("Polyloom"), a manufacturer of yarn used in making artificial turf carpet, and appellees, a collective of companies which perform various manufacturing processes related to carpet production ("The Varsity Group") were creditors of V & L Manufacturing Company ("V & L"), which manufactures and sells artificial turf carpet. Polyloom had been selling its "olefin" yarn to V & L on an open account for...
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