HUNTER, Judge.
Briefly, the facts as stipulated to by the parties show that William Ingram d/b/a Southern Imports ("Ingram") contracted with Julian C. Helms d/b/a Auto Gallery of Charlotte ("Helms") on 18 March 1994 to purchase a 1993 Mercedes 500SEL for $63,500.00. Ingram immediately sold the car to an out-of-state dealer for $66,400.00. When it was discovered that the Mercedes was stolen, the out-of-state dealer filed a claim with its carrier for $57,000.00 and...
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