MEMORANDUM OPINION AND ORDER
H. CLYDE PEARSON, Bankruptcy Judge.
The issue in these adversary proceedings is mutuality of debts due the debtor Virginia Block Company (Virginia Block) and claims of the respective defendants under § 553 of the Bankruptcy Reform Act of 1978 (Code), 11 U.S.C. § 553.
In the conduct of its business, Virginia Block had dealings with all defendants. Defendants Bushong Realty and Pulaski Motor Co., Inc. are entities...
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