Tennessee Code Annotated

Tenn. Code Ann. § 30-2-606 (2026)

Charges, disbursements, and compensation credited to accounting party

✓ current as of May 2026
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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, § 15; 1837-1838, ch. 125, § 4); Shan., § 4037; Code 1932, § 8250; T.C.A. (orig. ed.), § 30-1107.


Notes of Decisions
Cited in 21 cases (3 in the last 5 years), 1984–2026 · leading case: In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009).
In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). · cites it 4× “6 As the Court of Appeals observed in Luck, that is the only logical interpretation in light of section 30-2-306(e) (then section 30-2-606(f)), which establishes that the notice requirements of section 30-2-306(a) do not apply “if the letters testamentary or of administration…”
Est. of Ladd v. Marks, 247 S.W.3d 628 (Tenn. Ct. App. 2007). · cites it 4× “1984); see Tenn.Code Ann. § 30-2-606; see also See In re Estate of Wakefield, No.”
Wallace v. Collier, 829 S.W.2d 696 (Tenn. Ct. App. 1992). · cites it 5× “Tenn.Code Ann. § 30-2-606 does not prescribe an inflexible rule for determining reasonableness.”
Jahn v. Perlberg, 694 S.W.2d 304 (Tenn. Ct. App. 1984). · cites it 4× “We note that the Leach Court based its decision upon § 4037 of Shannon’s Code (now Tenn.Code Ann. § 30-2-606, which provides, in pertinent part, that “[t]he clerk shall .”
Martin v. Moore, 109 S.W.3d 305 (Tenn. Ct. App. 2003). · cites it 2× “See Tenn.Code Ann. § 30-2-606; Wallace v. Collier, 829 S.”
In Re Est. of Hazel N. Ledford, 419 S.W.3d 269 (Tenn. Ct. App. 2013). · cites it 2× “If a court approves the fee, the executor may charge it back against the estate as one of the costs of administration under Tenn.Code Ann. § 30-2-606. In order for attorney’s fees to be allowed as an administrative expense, they must be shown to be required, and the services…”
In Re Est. of Roark, 829 S.W.2d 688 (Tenn. Ct. App. 1991). · cites it 2× “T.C.A. §§ 30-2-606 and 317 make it clear that the personal representative of an estate is entitled to reasonable compensation.”
In re Est. of Marie Anderson Young (Tenn. Ct. App. 2016). · cites it 24× “1992); see Tenn. Code Ann. § 30-2-606 . The determination of reasonableness is left, in the first instance, to the discretion of the trial court, which is to make that determination in light of all the relevant circumstances.”
In Re Est. of Eloise J. Storey (Tenn. Ct. App. 2018). · cites it 6× “If a court approves the fee, the executor may charge it back against the estate as one of the costs of administration under Tenn. Code Ann. § 30-2-606 . . . . In re Estate of Wallace, 829 S.”
Roark v. Bischoff, 829 S.W.2d 688 (Tenn. Ct. App. 1991). · cites it 2× “T.C.A. §§ 30-2-606 and 317 make it clear that the personal representative of an estate is entitled to reasonable compensation.”
In re: Est. of M.L. Wakefield (Tenn. Ct. App. 2001). · cites it 4× “1992); see Tenn. Code Ann. § 30-2-606 (1996). The determination of reasonableness is left, in the first instance, to the discretion of the trial court, which is to make that determination in light of all the relevant circumstances.”
In Re Est. of Elwood R. Darken (Tenn. Ct. App. 2016). · cites it 2× “When they retain counsel, they are personally liable for the fees until a court determines that the services were required and that the fee was reasonable.”
— Tenn. Code Ann. § 30-2-606(f) — 1 case
In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). “6 As the Court of Appeals observed in Luck, that is the only logical interpretation in light of section 30-2-306(e) (then section 30-2-606(f)), which establishes that the notice requirements of section 30-2-306(a) do not apply “if the letters testamentary or of administration…”
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