KASS, J.
On January 20, 1981, Makino, U.S.A., Inc., a distributor for its Japanese parent, delivered a "machining center" — it made parts for other machines — to Richard C. Moran, who operated a machine shop in Everett. The purchase price was $187,223. Moran, the buyer, paid for the Makino machine through financing arrangements with Litton Industries Credit Corporation (Litton).
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