§ 91-7-157. Executor to pay taxes
An executor or administrator shall pay all taxes that may be due on real and personal property belonging to the estate.
§ 91-7-159. Agreement with commissioner of internal revenue to exercise discretion in distributing assets of estate or trust
The executor, trustee, or other fiduciary having discretionary powers under a last will and testament or transfer in trust shall be authorized to enter into agreements with the commissioner of internal revenue of the United States of America and other taxing authorities to exercise the fiduciary’s discretion so that the assets to be distributed in […]
§ 91-7-161. Creditors whose claims are not due must accept payment
The executor or administrator may pay any debt, duly probated, allowed and registered, which is not due. After ninety (90) days from the grant of letters, the creditor shall accept payment thereof and give a full discharge therefor, upon the payment or tender to him of an amount equal to what the debt would have […]
§ 91-7-163. Claim of executor or administrator to be treated same as other claims
An executor or administrator shall not be allowed to retain any part of the assets in payment of his own claim against the deceased, unless the same be probated and registered as other claims and passed by the court. Every such claim shall stand upon an equal footing with other claims of the same nature.
§ 91-7-165. Claims may be contested
The executor or administrator, legatee, heir, or any creditor may contest a claim presented against the estate. The court or clerk may refer the same to auditors, who shall hear and reduce to writing the evidence on both sides, if any be offered, and report their findings with the evidence to the court. Thereupon the […]
§ 91-7-167. Creditor having lien failing to present claim
A creditor of a decedent who has a lien of any kind on property of the decedent shall not be barred of his right to enforce the lien against the property by a failure to present his claim and have it probated and registered, but shall be barred of all claim to be satisfied out […]
§ 91-7-169. Growing crop
The court or chancellor may, on the application of an executor or administrator, decree the sale of the crop growing at the time of the death of the testator or intestate, upon such terms and in such manner as may be deemed best. If the interest of the estate would be promoted by the cultivation […]
§ 91-7-17. Rejection of will not binding
The rejection of an ex parte application to probate a will shall not bind any one or extinguish any right.
§ 91-7-171. Farm may be cultivated or rented
The court or chancellor, upon the application of executor or administrator, may allow him to cultivate or lease the farm or lands of the decedent for a period of not exceeding fifteen months from the grant of letters testamentary or of administration, if the interest of the estate, in the opinion of the court or […]
§ 91-7-173. Executor or administrator may continue business for limited time
The chancery court or the chancellor in vacation shall have the power to authorize the executor or administrator of a decedent, when not contrary to the provisions of a will, to continue as a going concern for a period of not exceeding three (3) years after the grant of letters, the business in which the […]
§ 91-7-175. Sale of perishable property
The court or clerk may order the sale of perishable property on such notice as may be prescribed, whether required for the payment of debts or not.
§ 91-7-177. Private sale of personal property
The court, or the chancellor in vacation, may authorize the executor or administrator to sell personal property at a private sale.
§ 91-7-179. Sale for appraised value without order
The executor or administrator, without an order therefor, may sell for cash, either at public or private sale, perishable goods or chattels or livestock of the decedent, whether it be necessary for the payment of debts and expenses of administration or not. He may likewise sell any personal property of the decedent necessary for the […]
§ 91-7-181. Certain property may be sold without being present
An executor or administrator may sell the interest of his testator or intestate in a ship, vessel, steamboat, other water craft, or other property which he cannot produce, without the same being present at the time and place of sale.
§ 91-7-183. Public sale of personal property
If it be necessary to sell personal property for the payment of debts, or in case there are no debts and it is to the best interest of all parties concerned, the executor or administrator shall file a petition for an order of sale in which the reasons for the same shall be made known. […]
§ 91-7-185. Report of sale and proceedings
Whenever personal property shall be sold by an executor or administrator, he shall make report thereof in writing to the next term of the court, stating the time and place of sale, the name of the purchaser, and the amount of the purchase-money, and shall satisfy the court that the directions prescribed in the order […]
§ 91-7-187. Sale of land in preference to personalty
When the estate of any deceased person consists of real and personal property and it shall be necessary to sell a portion thereof, the chancery court, on petition of the executor, administrator, legatees or distributees, being satisfied that it would be to the interest of the distributees or legatees, may decree a sale of the […]
§ 91-7-189. Sale to pay the purchase-money of land
If a person purchase land and die before paying therefor, the court may order the sale of personal property for the payment of the debt due for the land. If the personal property will not be sufficient, if sold, to pay the debt, or if it be advisable that the land be sold in preference […]
§ 91-7-19. All interested may be made parties
Any proponent of a will for probate may, in the first instance, make all interested persons parties to his application to probate the will, and in such case all who are made parties shall be concluded by the probate of the will. At the request of either party to such proceeding, an issue shall be […]
§ 91-7-191. Sale of land upon insufficiency of personalty
Whenever it shall be necessary for an executor or administrator to sell property to pay the debts and expenses of the estate, he may file a petition in the chancery court for the sale of the land of the deceased, or so much of it as may be necessary, and exhibit to the court a […]