BRITT, Judge.
Although Judge Phillips classified the four statements to which plaintiff takes exception as findings of fact, they are in fact conclusions of law and for purposes of appellate review will be treated as such. "A conclusion or inference of law by the lower court is reviewable, even though the lower court denominates it a finding of fact." 1 Strong's N.C. Index, Appeal and Error § 57.3, p. 345. See Roberts v. Coca-Cola Bottling Company,
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