VAN VALKENBURGH, Circuit Judge.
These two cases are appeals from the action of the District Court for the Southern District of Iowa in allowing offset in favor of Carl H. Lane, administrator, appellee in cause No. 10056, against a note held by the appellant bank and its receiver, and in denying offset to Ina Malone, appellant in cause No. 10076. The facts in the case are somewhat complex and involved, but the following are deemed sufficient for the purposes of this...
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