Co. (In re Dillard Ford, Inc.), 940 F.2d 1507, 1513 (11th Cir.1991) (“the archetypal situation is the case where a debtor has a preexisting obligation to the creditor, and, in the months prior to debtor’s filing for bankruptcy, the debtor pays back the creditor by ‘loaning’ him money. Later the parties notice the two debts and engage in setoff, canceling both of them. In this archetypal situation, the creditor obtains the debt only to engage in setoff, thus this ‘loan’ is disfavored by the setoff rules”); In re United Scis. of Am., Inc., 893 F.2d 720, 725 (5th Cir.1990) (Section 553(a)(3) “is designed to prevent a bank from undertaking a build-up of the debtor’s account in order to secure a preference,”); DuVoisin v. Foster (In re S. Indus. Banking Corp.), 809 F.2d 329 (6th Cir.1987) (<HOLDING>). “For purposes of § 553(a)(3), the debt that
holding that the guarantor of debtors loan is a creditor by virtue of his right to reimbursement from debtor holding that a creditor could not set off a debt owed on a loan that he took out a month before the bankruptcy against the value he paid for investment certificates from the debtorbank a year earlier in order to improve his position as a creditor based on the timing of the loan holding that creditor did not have actual knowledge of the bankruptcy filing where the debtor informed creditor of the possibility that a bankruptcy case would be filed holding that a creditor did not incur debt for the purpose of set off where it stopped payment to the debtor holding that where parties to an oral loan agreed that the loan would be repaid on demand the statute of limitations did not begin to run until the date plaintiff demanded repayment of the loan