| http://www.w3.org/ns/prov#value | - Under most statutes set-off at law is a demand asserted to diminish or extinguish plaintiff's demand, which arises out of a transaction different from that sued on, and generally must be liquidated and emerge from a contract or judgment. 3 Moore, Federal Practice, P13.02 at 8-9 (2d ed. 1966).
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