OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
This adversarial proceeding raises certain procedural and substantive questions about the nature of a plea of setoff asserted by a defendant in a damage suit brought against it by a debtor in bankruptcy court. As to the procedural issue, we believe that it is prerequisite for the defendant, if he asserts any counterclaim arising from a pre-petition debt including a counterclaim in the nature of a setoff within the...
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