MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This matter comes before the Court on the First Amended Complaint of Debtor Lawndale Steel Co., ("Lawndale") seeking to avoid a setoff by defendant Magic Steel Co. ("Magic"), in the amount of $11,225.31.
I. FACTS
The relevant facts are undisputed and are contained in the parties' stipulation of agreed facts, filed with the Court on January 25, 1993. On December 5, 1989, Lawndale purchased...
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