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  5. 877 P.2d 1222 (1994)
 

COMMERCIAL BANK v. PRIDE FURNITURE, INC.

CV92-344; CA A80634.

877 P.2d 1222 (1994)

129 Or. App. 137

The COMMERCIAL BANK, an Oregon banking corporation, Respondent, v. PRIDE FURNITURE, INC., an Oregon corporation; Seattle First National Bank, a national banking corporation; Colonial Pacific Leasing Corp., an Oregon corporation; A.R. Finance, Inc., a Washington corporation; and Financial Pacific, Inc., an Idaho corporation, Defendants, Lumber Products, an Oregon corporation, Appellant, and United States of America, Internal Revenue Service, Respondent.

Court of Appeals of Oregon.

Decided July 13, 1994.

Review Denied October 18, 1994.

Attorney(s) appearing for the Case

Bruce H. Orr, Portland, argued the cause, for appellant. With him on the opening brief was Tarlow, Jordan & Schrader; with him on the reply brief was Meyer & Wyse.

Kris Jon Gorsuch, Salem, argued the cause, for respondent The Commercial Bank. On the brief were Gina Anne Johnnie and Saalfeld, Griggs, Gorsuch, Alexander & Emerick, P.C.

Gary R. Allen, Washington, DC, waived appearance for respondent U.S., I.R.S.

Before ROSSMAN, P.J. and DE MUNIZ and LEESON, JJ.

LEESON, Judge.

Defendant, Lumber Products, Inc., appeals from a judgment of foreclosure in favor of plaintiff, The Commercial Bank.1 It assigns error to the trial court's ruling that proceeds from the judicial foreclosure sale of collateral of Pride Furniture (debtor) be distributed to plaintiff before any distribution is made to defendant.2 We affirm.

The facts are not disputed. On November 20, 1989...

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