A. In allowing a claim, the personal representative may deduct any counterclaim which the estate has against the claimant. B. In determining a claim against an estate the district court shall reduce the amount allowed by the amount of any counterclaims and, if the counterclaims exceed the claim, render a judgment against the claimant in the amount of the excess. History: 1953 Comp., § 32A-3-811, enacted by Laws 1975, ch. 257, § 3-811. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — Presentation of claim to executor or administrator as prerequisite of its availability as counterclaim or setoff, 36 A.L.R.3d 693. 34 C.J.S. Executors and Administrators §§ 468, 470.
New Mexico Legal Code