In Re Davicter Enterprises, Inc.

OPINION

KENNETH J. MEYERS, Bankruptcy Judge.

In this action, Floyde Black Construction Co. (“Black”) seeks to set off the amount of its liability for mechanics’ lien claims filed by material suppliers for the debtor against the amount Black owes the debtor on its subcontract with Black. Black asserts that, as general contractor on the project in question, it is liable to suppliers who furnished materials for performance of the debtor’s subcontract but who were not paid. Black maintains that it should be allowed to set off the amount of its liability to the material suppliers from the amount it…