§ 1805. Determination of issues arising between representative and the
estate; suspension of statute of limitations in certain cases

1. A fiduciary shall not pay out of the property of the decedent any
debt alleged to be owing to him by the decedent until proved and allowed
by the court in the proceeding for the judicial settlement of his
account. Where a contest arises between the accounting party and any of
the other parties respecting property alleged to belong to the estate
which the accounting party claims individually or respecting a debt
alleged to be due by the accounting party to the decedent or by the
decedent to the accounting party, the contest must be tried and
determined in the same manner as any other issue arising in the court.

2. Notwithstanding the provisions of the preceding subdivision a
fiduciary at any time may present a petition for permission to pay a
debt alleged to be owing to him by the decedent. The court may
authorize such payment by ex parte order upon such protection to the
estate as it deems proper or may require notice of the application to be
given to such persons and in such manner as it directs.

3. From the death of the decedent until the first judicial settlement
of the account of the fiduciary, the running of the statute of
limitations against a debt owing to him from the decedent or any other
cause of action in his favor against the decedent is suspended, unless
the fiduciary was appointed on the revocation of former letters issued
to another person, in which case the running of the statute is so
suspended from the issuance of letters to him until the first judicial
settlement of his account. After the first judicial settlement of the
account of a fiduciary the statute of limitations begins to run again
against a debt due to him from the decedent or any other cause of action
in his favor against the decedent.