Black's Law Dictionary (2nd edition)dictionaries

Set-Off

A counter-claim or cross-de-mand; a claim or demand which the defend-ant in an action sets off against the claim of the plaintiff, as being his due, whereby he may extinguish the plaintifTs demand, elther in whole or in part, according to the amount of the set-off. See In re Globe Ins. Co., 2 Edw. Ch. (N. Y.) 627; Sherman v. Hale, 76 Iowa, 383, 41 N. W. 48; Naylor v. Smlth, 63 N. J. Law, 596, 44 Atl. 649; Hurdle y. Hanner, 50 N. C. 360; wllls v. Browning, 96 Ind. 149

Source: Black's Law Dictionary 2nd Ed (1910)