A. In allowing a claim, the personal representative may deduct any counterclaim which the estate has against the claimant.
B. In determining a claim against an estate the district court shall reduce the amount allowed by the amount of any counterclaims and, if the counterclaims exceed the claim, render a judgment against the claimant in the amount of the excess.
History: 1953 Comp., § 32A-3-811, enacted by Laws 1975, ch. 257, § 3-811.
ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — Presentation of claim to executor or administrator as prerequisite of its availability as counterclaim or setoff, 36 A.L.R.3d 693.
34 C.J.S. Executors and Administrators §§ 468, 470.