Bandy v. FIRST STATE BANK, OVERTON, TEX.

I respectfully dissent. The court adopts a substantive rule favoring banks to the great detriment of decedents’ estates. Part IV of the court’s opinion states its “agreement with the majority rule,” but then adopts the minority rule that a bank *623may offset a deceased customer’s accounts against unmatured debts even though the decedent’s estate is solvent. The court reaches this conclusion out of concern for the bank’s ability to know whether the estate is insolvent, thereby apparently abandoning the rule that the burden of proof for insolvency is on the bank claiming the exception to justify…