OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
In this action, Floyde Black Construction Co. ("Black") seeks to set off the amount of its liability for mechanics' lien claims filed by material suppliers for the debtor against the amount Black owes the debtor on its subcontract with Black. Black asserts that, as general contractor on the project in question, it is liable to suppliers who furnished materials for performance of the debtor's subcontract...
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