Wentz's Estate

Citations

• 225 Pa. 566
• 74 A. 424
• 1909 Pa. LEXIS 701

Syllabus

<p>Executors and administrators — Decedents’ estates — Account—Distribution — Claims against distributees — Set-off—Partnership.</p> <p>1. It is against the policy of the law to permit an executor to set off his individual claims against a distributee; and the orphans’ court has no jurisdiction to decree such set-off.</p> <p>2. Partnership affairs between an executor and a brother, both executor and brother being distributees of the estate, must be settled between them personally, and not through the account of the ejecutor.</p> <p>3. The mingling of an administration account with a distribution account is very bad practice.</p> <p>4. The duty of an executor is to collect assets and pay debts and present a clear and distinct account to the orphans’ court showing the balance on hand for distribution. It is then for the court to supervise the account and pass upon any other claims that may be presented against the estate and award distribution to those legally entitled thereto.</p>