Audio Odyssey, Ltd., an Iowa Corporation Dogan A. Dincer Ann M. Dincer v. United States of America Small Business Administration

BOWMAN, Circuit Judge.

This case, which has been before us previously, see Audio Odyssey, Ltd. v. United States, 255 F.3d 512 (8th Cir.2001), revolves around a loan that was made by Brenton First National Bank (the Bank) to Audio Odyssey, Ltd. (Odyssey), a retail electronics store owned by Dogan A. Dincer and Ann M. Dincer. The loan, which was secured by, among other things, Odyssey’s inventory, was guaranteed by the Small Business Administration (the SBA) pursuant to a Loan Guaranty entered into by the SBA and the Bank in 1978. The Bank, believing Odyssey to be in default of its obligation to…