Southern Coatings & Chemical Co. v. Belcher

Lewis, Chief Justice:

The questions involved are (1) whether a claim filed against the estate of a deceased is barred because not duly attested as required by Section 21-15-640 of the 1976 Code of Laws of South Carolina; and (2), if barred, whether compliance with the statute is excused in this case under the principles of equitable estoppel.

Respondent’s father died on April 6, 1972 and she was appointed administratrix CTA of his estate on April 18, 1972. Appellant filed an unattested claim against the estate on June 29, 1972, consisting of a forwarding letter with invoices attached. After…