Section 557:14 Mutual Demands.
When there are mutual demands between the deceased and the creditor, which if due might be legally or equitably offset against each other, the commissioner, if there is a balance in favor of the creditor, shall consider the mutual demands and shall allow the creditor only the balance justly due.
Source. RS 162:9. CS 171:9. GS 180:9. GL 199:9. PS 192:10. PL 303:14. RL 356:14.