§ 2107. Court may direct as to value, manner and time of sale of

property and give advice and direction in extraordinary

circumstances

1. Whenever the value of property of an estate is uncertain or
dependent upon the time and manner of sale thereof a fiduciary may apply
by petition to the court for advice and direction as to the propriety,
price, manner and time of sale thereof.

2. The court may entertain applications by a fiduciary to advise and
direct in other extraordinary circumstances such as complex valuation
issues, or tax elections, or where there is conflict among interested
parties, but need not entertain jurisdiction if to do so would be merely
to substitute the court's judgment for that of the fiduciary.

3. A substantial compliance with the authorization so given shall
relieve the fiduciary from any objection that the estate suffered a loss
on account of the action taken under court advice and direction.