UNDERCOFLER, Chief Justice.
In a previous appearance of this case for receivership and disbursement of corporate assets, we held that setoff was an appropriate means of satisfying the salary overpayments to James and Dorothy Elwell, and that "[i]n view of the fact that it has been through the efforts of plaintiffs' counsel, at least in part, that overpayments to the corporate officers were disclosed and may now be collected by setoff, upon remand the trial judge will...
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