WALTERS, Chief Judge.
This is an appeal from a judgment entered upon a final accounting between a borrower and lender. The lender, Warde Capital Corporation, challenges the district court's finding of usury under Idaho's former usury statute and its decision to apply the statute's penalty provisions. I.C. §§ 28-22-105, 107 (1979) repealed by 1983 Idaho Sess.Laws, ch. 119, § 2 (1983). As explained below, we hold that the parties' prejudgment stipulation...
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