O.C.G.A. § 13-7-8 (2019)
Allowance of setoff of debt of testator or intestate against representative of estate
A debt of a testator or intestate is not a proper setoff against a debt contracted with the representative of the estate unless both were contracted during the lifetime of the decedent.
History
(Orig. Code 1863, § 2846; Code 1868, § 2854; Code 1873, § 2905; Code 1882, § 2905; Civil Code 1895, § 3751; Civil Code 1910, § 4345; Code 1933, § 20-1306.)
Annotations
Cross references. - Counterclaim and cross-claim, § 9-11-13. Joinder of claims and remedies under Civil Practice Act, § 9-11-18. JUDICIAL DECISIONS Claim brought before death of testator may be setoff. Nix v. Ellis, 118 Ga. 345, 45 S.E. 404 (1903). Cited in Drew v. Drew, 25 Ga. App. 355,
103 S.E. 196 (1920); Shingler v. Furst, 176 Ga. 497, 168 S.E. 557 (1933); National Sur. Corp. v. Algernon Blair, Inc., 114 Ga. App. 30, 150 S.E.2d 256 (1966).
RESEARCH REFERENCES ALR. - Right of set-off as between decedent’s debt to corporation and dividend
declared by corporation after his death, 84 ALR 738.