Wis. Stat. § 877.14: Rebuttal of inventory.

(1) In any action or proceeding against a personal representative, the inventory of the decedent’s property filed by the personal representative shall be prima facie evidence of the property that has come to the personal representative’s possession or knowledge and of the value of the property.

(2) In an action or proceeding against a personal representative, the defendant shall not be charged with choses in action specified in the defendant’s inventory unless it appears that the choses in action have been collected or might have been collected with due diligence.