Minn. Stat. § 573.04: EXECUTOR'S WRONG, TO WHOM LIABLE.

No person shall be liable to an action, as executor of a wrong committed by that person, for having taken, received, or interfered with the property of a deceased person, but shall be responsible to the executor, or general or special administrator, of such decedent for the value of all property so taken or received and for all damages caused by the person's acts to the estate.