The principle upon which it has been decided that when a legatee or person entitled to a distributive share of an estate owes the estate, he can only receive the balance of his legacy or distributive share, is, that the debt in question is part of the estate of the deceased; having that part in his hands, the legatee or personal representative has that much of his share of the deceased’s estate in his hands, and can therefore only collect the balance. In re Akerman; Akerman v. Akerman [1891] 3 Ch. 212, 61 L.J. Ch. 34.
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