Is Andy's Mom Jessie's Previous Owner?
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No, that theory runs off of age, a hairstyle and a hat.
If Andy's mother really was Emily then we would have seen Jessie have a big reaction to the whole thing. Also, Pixar has said themselves that the theory is false.
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Solving Plot Holes 101: Learn to use your Critical Thinking skills.
Yeah I always assumed that Andy had that had because it was Woody's roundup brand or something