Where a co-owner's conduct in denying another's equitable interest forces litigation, the resulting costs liability may impeach the defaulting co-owner's entitlement to their share of sale proceeds, satisfying the test for equitable set-off. The entitlement to sale proceeds need not involve a payment by the plaintiff to the defendant for set-off to be available. A set-off of costs against proceeds from a common pool of funds ordered to be sold by the court is appropriate where the claims have a common root.
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