Prior Brothers, Inc. (PBI) began financing its farming operations through Bank of California, N. A. (Bank). Bank’s loans were secured by PBI’s equipment and after acquired property. Bank immediately filed a financing statement, perfecting its security interest. Two years later, PBI contacted the International Harvester dealership in Sunnyside, Washington, about the purchase of a new tractor. A retail installment contract for a model 1066 International Harvester tractor was executed. PBI took delivery of the tractor “on approval,” agreeing that if it decided to purchase the tractor, it would inform the dealership of its intention and would send a $ 6,000 down payment. The dealership received a $ 6,000 check. The dealership immediately filed a financing statement concerning the tractor. Subsequently, when PBI went into receivership, the dealership filed a complaint, asking the court to declare that its purchase money security interest in the tractor had priority over Bank’s security interest. Does the dealership’s purchase money security interest in the tractor have priority over Bank’s security interest? In the Matter of Prior Brothers, Inc., 632 P. 2d 522, 1981 Wash. App. Lexis 2507 (Court of Appeals of Washington)