Oklahoma Code § 58-523

Title 58. Probate Procedure: Representative shall not profit or lose
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He shall not make profit by the increase, nor suffer loss by the
decrease or destruction, without his fault, of any part of the
estate.  He must account for the excess when he sells any part of
the estate for more than the appraisement, and if any part he sold
for less than the appraisement, he is not responsible for the loss,
if the sale has been justly made.

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