MEMORANDUM OPINION AND ORDER ON PETITION FOR REVIEW
ATKINS, District Judge.
This cause is before the Court on two related petitions for review challenging the Referee's determination, after remand, that the respondent Westinghouse Electric Supply Company (Wesco) could set-off, under § 68 of the Bankruptcy Act, its contract judgments against the bankrupt, Diplomat, against the tort judgment Diplomat held against Wesco, and that this right of set-off...
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