§ 33-9-5 - Debts owed by executor to decedent.
SECTION 33-9-5
§ 33-9-5 Debts owed by executor todecedent. The appointment of a debtor as an executor shall in no case be deemed anextinguishment of the debt; but all such debts shall be accounted for as assetsby the executor, unless otherwise directed by the will.