Matter  of  the  Voluntary  Judicial  Settlement  of  the  Account  of
Proceedings  of  Jeannbttb  Nixson^  as  Executrix  of  Wnr
UAM  B.  !N'elson^  Deceased.
{Burrogate^a  Court,  Oreene  County,  June,  1009.)

BXBCUTOBS  AlTD  ADMIiaSTBATOBS— RiOHTS  AJXD  LIABHITIES  BETWEEN  BKPBS^
BENTATIVB  Aim  ESTATE — CLAIMS  BT  PEBSONAL  BEPBESEZTTATIYBS — ^EtI-
DENCE — SUJrjriClUNCT.
LDCITATIOiq'  OF   ACnONB — ^ReYIYAL   or   OBUGATIOK — A0B370WIJEDG1CENT  AH1>

jnew  FBOiasE — Foem  or  pbomisd-— Pbesentation  or  chaim  and  allow-
ance BT  EXECTTTBIX.
The  presentation  to  an  executrix  by  a  creditor  of  the  decedent  of  a
claim  against  his  estate  and  its  allowance  by  the  executrix  is  a  liqui-
dation of  the  claim  and  fixes  a  new  date  for  the  running  of  the  Statute
of  Limitations.  8uch  presentation  and  allowance,  in  the  absence  of
fraud  or  collusion,  establishes  the  validity  of  the  claim  as  effectoally
as  a  judgment  against  the  executrix.
The  claim  of  the  executrix  against  the  estate  of  the  testator  founded
on  her  having  made  a  promissory  note  for  his  accommodation  which
she  afterward  paid,  being  dependent  upon  the  testimony  of  her  son,  the
testator's  stepson,  who  testified  to  admissions  by  the  testator  which
were  not  clear  and  precise  and  did  not  certainly  identify  the  note  in
f       question,  should  not  be  allowed  upon  the  settlement  of  her  acoounti^


MATTER  OF  NEIfiON.  aiT

FrooeedingB  on  the  judicial  settlement  of  the  accoimt  of  an
ezeeatriz.
Boknd  S.  Palmer,  for  Jeannette  Nelson,  executrix ;  Osbom,
Bloodgood  &  Wilbnr,  for  Oatsldll  Foundry  and  Machine  Works,
and  othera,  creditors ;  Jennings  &  Aiistin,  for  Deane  &  Deane,
and  otiiers,  creditors ;  Bobert  Wilkinson,  f dr  Helen  B.  Nelson,
and  another,  creditors.
