MEMORANDUM OPINION
CAHN, District Judge.
In this action defendant County Appliance Co., Inc. (County) appeals from a decision of the bankruptcy court denying County the opportunity to setoff a trade debt to plaintiff Marta Group, Inc. (Marta) with a claim to redemption of its subvention certificate in plaintiff's corporation. County argues that the bankruptcy court erred in denying setoff and in failing to consider...
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