Del. Ch. Ct. R. 159

Whenever the person holding a lien for money due from the

corporation on property sold by a receiver, or on a

particular part thereof, becomes the purchaser of the

property covered by the lien, and the validity, priority and

amount thereof have been duly determined by the Court,

then the Court may by order permit the purchaser to credit

the amount of the purchase price, or part thereof, on the

debt due the purchaser under the lien, if the price be less

than the whole debt, and if the price be more than the

whole debt, the purchaser shall be required to pay only the

excess of the purchase price over the debt.