2006 Massachusetts Code - Section 25. Debts due estate; set-off against legacies.

Section 25. A debt due the estate of a deceased person from a legatee or distributee of such estate shall be set off against and deducted from the legacy to such legatee or from the distributive share of such distributee; and the probate court shall hear and determine the validity and amount of any such debt, and may make all necessary or proper decrees and orders to effect such set-off or deduction; but this section shall not prejudice any remedy of an executor or administrator for the recovery of such debt or affect the liability of the legatee or distributee for the excess of his indebtedness over the amount of his share in or claim upon the estate to which he is indebted.