CARLTON, Judge.
Respondents first assign as error the finding of the trial court in its order of 9 November 1977 that petitioner, as a matter of absolute right pursuant to G.S. 55-37, was entitled to be furnished true statements of the assets and liabilities and of the operations and changes in surplus for the fiscal year of respondent corporations. It was on the basis of this finding that penalties were assessed against respondents.
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