OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The matter in dispute is whether we should grant the plaintiff's motions to dismiss the counterclaims for setoff which were filed in response to the plaintiff's complaints for avoidance of alleged preferential transfers under 11 U.S.C. § 547(b) of the Bankruptcy Code ("the Code"). For the reasons stated herein we will grant one motion and deny the other.
The facts of the cases viewed in the light...
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