#### Sigbert J. Levi, trading as Rolled Steel Products Company, and Alvin L. Bear, trading as Bear Steel & Wire Company, plaintiffs in error, v. Charles E. Coles, trading as Charles E. Coles & Company, defendant in error.

Gen. No. 30,388.

Action for purchase price of goods sold and delivered. Judgment for defendant upon claim of set-off. Error to the Municipal Court of Chicago; the Hon. Arnold Heap, Judge, presiding. Heard in the first division of this court for the first district at the October term, 1925.

Affirmed.

Opinion filed June 14, 1926.

Rehearing denied June 29, 1926.

Greatman & Markus, for Alvin L. Bear, plaintiff in error.

Haffenberg, Kopald & Burns, for defendant in error.

Mr. Presiding Justice Matchett

delivered the opinion of the court.