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IN RE FORECLOSURE OF DEED OF TRUST, ETC.

No. 74.

279 S.E.2d 566 (1981)

In re FORECLOSURE OF DEED OF TRUST RECORDED IN BOOK 911, AT PAGE 512, CATAWBA COUNTY REGISTRY.

Supreme Court of North Carolina.

July 8, 1981.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross and Donald B. Susswein, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant Internal Revenue Service.

E. James Moore, North Wilkesboro, Atty. Fleming, Robinson, Bradshaw & Hinson, Charlotte, for appellee Northwestern Factors, Inc.

MEYER, Justice.

This action was brought to determine the proper disposition of surplus proceeds generated by the foreclosure sale of certain real property. The property was owned by Mr. and Mrs. Frank Cline but was foreclosed in accordance with a power of sale contained in the deed of trust on the property. The property sold for $30,000.00 at foreclosure. After payment of the note secured by the deed of trust and expenses incurred in connection with the sale of the...

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