OPINION
WILLIAM H. GINDIN, Bankruptcy Judge.
This matter comes before the Court on cross-motions for summary judgment (Bankr.R. 7056, F.R. Civ. P 56) requesting that the Court determine whether or not the creditor, Lever Brothers, is entitled to set off against a claim by the debtor in the total amount of $16,981.90 against the admitted claim of the debtor against Lever Brothers of $8,160.38. The facts have been stipulated as follows:
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