¶ 1. ROGGENSACK, J.
United Catholic Parish Schools of Beaver Dam Educational Association (UCPS) employed Janet Gittus as its bookkeeper. Gittus wrote checks on UCPS's account with Bank One that were negotiated by First Financial Bank, in payment of Gittus's personal credit card debt. When UCPS learned of Gittus's embezzlement, it demanded that First Financial return $59,038.92, which First Financial had received from Bank One in payment of the checks. First Financial...
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