Section 1805. Determination of issues arising between representative and the estate; suspension of statute of limitations in certain cases 1

A fiduciary shall not pay out of the property of the decedent  any
  debt alleged to be owing to him by the decedent until proved and allowed
  by  the  court  in  the  proceeding  for  the judicial settlement of his
  account.  Where a contest arises between the accounting party and any of
  the other parties respecting property alleged to belong  to  the  estate
  which  the  accounting  party  claims  individually or respecting a debt
  alleged to be due by the accounting party to  the  decedent  or  by  the
  decedent  to  the  accounting  party,  the  contest  must  be  tried and
  determined in the same manner as any other issue arising in the court.
    2.   Notwithstanding the provisions of  the  preceding  subdivision  a
  fiduciary  at  any  time  may present a petition for permission to pay a
  debt alleged to be owing  to  him  by  the  decedent.    The  court  may
  authorize  such  payment  by  ex parte order upon such protection to the
  estate as it deems proper or may require notice of the application to be
  given to such persons and in such manner as it directs.
    3.  From the death of the decedent until the first judicial settlement
  of the  account  of  the  fiduciary,  the  running  of  the  statute  of
  limitations  against  a debt owing to him from the decedent or any other
  cause of action in his favor against the decedent is  suspended,  unless
  the  fiduciary  was appointed on the revocation of former letters issued
  to another person, in which case  the  running  of  the  statute  is  so
  suspended  from  the issuance of letters to him until the first judicial
  settlement of his account.  After the first judicial settlement  of  the
  account  of  a  fiduciary the statute of limitations begins to run again
  against a debt due to him from the decedent or any other cause of action
  in his favor against the decedent.