It is undisputed that, on October 27, 1982, defendant and third-party plaintiff United States Trust Company of New York (U.S. Trust), pursuant to instructions received from third-party defendant Kent Winford, the principal of third-party defendant K.K. Winford & Company, Inc. (Winford), and a customer of the bank, issued a negotiable certificate of deposit (C.D.) due November 30, 1982 in the sum of $100,000. In accordance with its standard practice, no actual certificate...
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