The Third Circuit used In re Orexigen Therapeutics, Inc. to clarify the meaning of “mutual” in the Bankruptcy Code provision that allows parties to invoke setoff rights when the debts they owe one another are mutual. Two companies wanted to setoff their debts to a company proceeding through bankruptcy according to a prior contact that allowed certain setoffs. But the setoff requested through bankruptcy was a “triangular setoff” among three parties, not the “mutual” one that was allowable under ยง 553 of the Bankruptcy Code.