Korlann v. E-Z Pay Plan, Inc.

The source of the error in the majority opinion is the assumption that because the parties employed a particular bookkeeping device for convenience in adjusting their mutual accounts they necessarily stand in a debtor-creditor relationship. The solution of the problem in this ease should not turn upon the superficial fact that the parties set up a particular accounting system to adjust their accounts; the important inquiry is whether there is a sound reason for permitting a set-off under the circumstances of this case.

Assuming, as the majority does, that the right of set-off automatically…