MEMORANDUM OPINION AND ORDER
WILLIAM A. HILL, Bankruptcy Judge.
By the complaint filed April 20, 2000, Superpumper, Inc. ("Superpumper") seeks to setoff its debt to Debtor Nerland Oil, Inc. ("Nerland Oil") under a promissory note dated June 29, 1995, against a debt for unpaid credit card receivables that Nerland Oil owes Superpumper. As of October 31, 1996, Superpumper owed Nerland Oil $359,790.18 under the promissory note, and Nerland Oil owed Superpumper...
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