What case applied the economic realities test to the transaction and held that, even though the parties intended the Master Agreement to be a lease, the transactions was, in fact, a secured financing arrangement?

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In Re: Pillowtex, Inc., the court applied the economic realities test and determined that despite the parties' intention for the agreement to be a lease, it was in fact a secured financing arrangement.

What Case Applied the Economic Realities Test to the Transaction