The Court held that an order for an account of stock sale proceeds, construed in light of both the initial and further reasons, was limited to $350,000 being the amount of the settlement loan repayable from those proceeds, and could not exceed that sum. The Court declined to exercise its inherent jurisdiction to set off the plaintiffs' judgment on the claim (including costs) against the defendants' judgment on the counterclaim, finding that insolvency is not a 'prima facie basis' for such orders but merely one factor in a broad discretion, and that the lack of mutuality between the company debtor and the buyer defendants — a risk the sellers assumed by not obtaining guarantees — weighed against intervention, particularly where the sellers had conducted a wholly unsuccessful appeal causing further delay.
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