§560:3-811  Counterclaims.  In
allowing a claim the personal representative may deduct any counterclaim which
the estate has against the claimant.  In determining a claim against an estate
a court shall reduce the amount allowed by the amount of any counterclaims and,
if the counterclaims exceed the claim, render a judgment against the claimant
in the amount of the excess.  A counterclaim, liquidated or unliquidated, may
arise from a transaction other than that upon which the claim is based.  A
counterclaim may give rise to relief exceeding in amount or different in kind
from that sought in the claim. [L 1996, c 288, pt of §1]