DALTON, Chief Judge.
This case is before the court on a petition of the Bank of Salem, Salem, Virginia, to review, pursuant to section 2(a) (10) of the Bankruptcy Act, 11 U.S.C.A. § 11(a) (10), the order of the referee in bankruptcy denying the Bank's request to set off funds of the debtor, Edward H. Foutz, Sr., on deposit with the Bank against the amount which the debtor owes the Bank by virtue of his being a co-maker on a defaulted note to the Bank.
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