§ 30-2-613. Failure to Settle Accounts — Indictment — Penalty
No executor or administrator shall neglect or refuse, for thirty (30) days after service of a subpoena, to appear before the clerk of the probate court and settle the accounts. The clerk of the probate court shall return to the clerk of the circuit or criminal court, on or before the first day of every […]
§ 30-2-614. Proration of Federal Estate Taxes and Tennessee Inheritance or Estate Taxes
For the purposes of this section, “persons interested in the estate” means all persons who may be entitled to receive, or who have received, any property or interest that is required to be included in the gross estate of a decedent, or any benefit whatsoever with respect to any such property or interest, whether under […]
§ 30-2-603. Service of Notice of Accounting
No account of any personal representative shall be taken until the clerk of the probate or chancery court, taking the account, or the personal representative or the personal representative’s attorney has served the parties interested with notice of taking the account at least five (5) days before the time fixed for taking the account. This […]
§ 30-2-604. Examination of Representative Under Oath
The clerk or commissioner may, and, when it seems to the clerk or commissioner necessary, shall examine the accounting party, upon oath, touching the representative’s receipts and disbursements. Code 1858, § 2299 (deriv. Acts 1837-1838, ch. 125, § 4); Shan., § 4035; Code 1932, § 8248; T.C.A. (orig. ed.), § 30-1105.
§ 30-2-605. Continuance of Settlement
On sufficient cause shown by affidavit, the clerk may continue the settlement from time to time. Code 1858, § 2300 (deriv. Acts 1837-1838, ch. 125, § 3); Shan., § 4036; Code 1932, § 8249; T.C.A. (orig. ed.), § 30-1106.
§ 30-2-606. Charges, Disbursements, and Compensation Credited to Accounting Party
The clerk shall charge every accounting party with all sums of money the accounting party has received, or might have received by using due and reasonable diligence, and shall credit the accounting party with a reasonable compensation for services, and with disbursements supported by lawful vouchers. Code 1858, § 2301 (deriv. Acts 1837-1838, ch. 111, […]
§ 30-2-607. Exceptions to Account — Appeal From Decision of Clerk
Any person interested in the estate may except to the account within a thirty-day period after it has been stated by the clerk, and, if dissatisfied with the clerk’s decision on the exceptions, may within an additional thirty-day period appeal to the court. The clerk shall, within five (5) days after the filing of exceptions […]
§ 30-2-608. Incomplete Inventory
Any person interested in any deceased person’s estate as legatee, distributee, surviving spouse, creditor, or otherwise, may, at any time before final settlement of the estate, show by proof that the personal representative has not returned a complete inventory, and the article or articles omitted in the inventory shall be debited to the personal representative […]
§ 30-2-609. Appeal From Judgment of Court
In any county having a population of five hundred thousand (500,000) or more according to the 2000 federal census or any subsequent federal census, when the court having probate jurisdiction finally settles an account, any person adversely affected by the settlement may appeal from the judgment to the court of appeals. In any county having […]
§ 30-2-610. Settlement Prima Facie Evidence When Recorded
The settlement, when so made, and recorded, shall be prima facie evidence in favor of the accounting party. Code 1858, § 2305 (deriv. Acts 1837-1838, ch. 125, § 5); Shan., § 4041; Code 1932, § 8254; T.C.A. (orig. ed.), § 30-1111.