Technicolor, Inc. v. Bergmann

The orders under review should be affirmed under the doctrine of equitable re-tainage. There is a duty upon executors to discharge a legatee’s indebtedness to the estate before any distributions. See: 26A C.J.S. Descent & Distribution § 141, wherein the following is found:

“Where the indebtedness of heirs and distributees to the estate may be deducted from their shares, * * * such deductions are in preference to the claims of their other creditors. The rights of an attaching creditor of a distributee of the estate, with or without notice of the distributee’s indebtedness to the estate, are no…