The dead man’s statute is not often encountered. It is a rule of evidence that precludes a party, with an interest in the litigation, from testifying about a communication with a person now deceased.
The purpose of the statute is to protect the estate of the deceased person, and those succeeding to the estate. The estate must be protected from potentially perjured or uncontradicted testimony offered against the estate, which, because of death, cannot be rebutted by the deceased.