It is not lawful for any party to any action, suit, or proceeding to testify as to any transaction or conversation with, or statement by, any opposite party in interest, if such opposite party is incapacitated or disqualified to testify thereto, by reason of idiocy, lunacy, or insanity, unless called by the opposite side, and then only in the discretion of the court; provided, if a corporation be a party, this disqualification shall extend to its officers of every grade and its directors.Acts 1879, ch. 200, § 2; Shan., § 5597; Code 1932, § 9779; Acts 1947, ch. 88, § 1; 1949, ch. 55, § 2; C. Supp. 1950, § 9779; T.C.A. (orig. ed.), § 24-104; Acts 2009, ch. 281, § 1.
Tennessee Legal Code