MEMORANDUM DECISION
ROBERT D. MARTIN, Chief Judge.
Gleishman Sumner Company has objected to the motion of First Union National Bank of North Carolina to recover payment of loan balances and costs of collection from a pair of accounts designated the "Cash Collateral Account" and the "All-state Collateral Account." Both accounts hold rents derived from property on which First Union holds mortgages and rent assignments. The background facts follow:
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