OPINION
FORSBERG, Judge.
Respondent Arthur Roseberg sued appellant Donald Steen to recover money from the sale of corn which Roseberg claimed was security for a debt owed to him by Steen. Steen counterclaimed for money allegedly owed him under an oral agreement for the feed and care of cattle. Roseberg denied the existence of such an agreement and affirmatively alleged estoppel and entitlement to certain setoffs based on other debts owed him by Steen.
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