Notwithstanding §§30-2-307 —30-2-310, the personal representative, if in the personal representative's discretion it is deemed proper, may waive the requirement for the filing of and may pay any claim not exceeding one thousand dollars ($1,000) principal amount. If the act of the personal representative in so doing is brought into question, the personal representative will have the burden of showing the validity of the claim so paid.
C. Supp. 1950, § 8196.2; Acts 1979, ch. 90, § 1; T.C.A. (orig. ed.), § 30-514; Acts 1987, ch. 322, § 8.
Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 782, 940, 956, 986.
Law Reviews.
Administration Under the Small Estates Act (Judge Herschel P. Franks), 14 No. 4 Tenn. B.J. 3 (1978).
Current Problems Facing the Executor Taking the Section 2053 Estate Tax Deduction (Jay D. Christiansen), 30 Vand. L. Rev. 795 (1977).