MEMORANDUM OPINION AND ORDER
NEESE, Senior District Judge.
The debtor Mid-State Plating Company (Mid-State) appealed from the denial herein by the Bankruptcy Court of this District of its motion for a new trial. Such Court had adjudicated that Mid-State had no right of setoff against the claim of the appellee The Peoples Bank and Trust Company (Peoples), under Mid-State's secured promissory note to First American Bank (American), which had been assigned...
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