The decedent left his estate, by will, equally to several persons, one of whom had owed to the testator a debt which was now barred by the statute of limitations so that the executor could not collect it by suit. The executor claimed a right to collect this debt by deducting it from the share of the personal property of the estate given the debtor. The court held that the debt, though barred by the statute of limitations, was still in fairness and good conscience due to the estate and that the executor might deduct it from the share given the debtor. The theory adopted was that the debt constituted assets of the estate already in the hands of the legatee. In re Lindmeyer's Estate, Lindmeyer v. Pemer (Minn. 1931) 235 N.W. 377.