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5th Circuit action agreement alleged amount apply Arkansas assets authority Bank & Trust bank's bankrupt bankruptcy beneficiary Board bonds borrower branch bank cashier certificate claim Comptroller contract Corp corporation court found court held Court of Appeals creditor debt debtor decedent decedent's deposit depositor directors discharge disclosure entitled executed executor failure FDIC Federal filed funds holder indorsed insolvent interest legal rate lender liable lien Loan Ass'n loan association ment Missouri mortgage Nat'l Bank national bank North Carolina paid parties passbook payable payment Pennsylvania percent person plaintiff probate promissory note purchase received savings and loan savings bank setoff statute statutory stockholders Supp testator testator's testatrix Texas tion transaction transfer trust company Truth-in-Lending Act U.S. Court U.S. District Court U.S. Supreme Court U.S.C. Section usurious violation wife York