OPINION
JOHNSTONE, Judge.
The single question to be resolved in this appeal is whether KRS 304.33-330 precludes appellants from setting off premiums owed the estate of Delta America Re Insurance Company, a company in liquidation, against losses owed by Delta to appellants. The trial judge concluded that appellants were not entitled to the requested set-off, upholding the liquidator's partial rejection of appellants' proofs of claim. Finding no error...
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