West Virginia Code § 44-2-14

Advance payment of certain claims
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The fiduciary commissioner may authorize, and the personal representative may make,
payment of funeral expenses, claims of physicians and nurses for services rendered during
the last illness of the decedent, and accounts of druggists, hospitals and sanitariums for
articles furnished and services rendered during the same period, to the extent that any of
the same are preferred; also of debts due the United States, debts due the Setate of West
Virginia, and taxes, in advance of the determination of other claims.

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