concurring specially: I concur in the opinion because I believe that the case is controlled by Gould v. Concord Hospital, 126 N.H. 405, 493 A.2d 1193 (1985). Although the interests of the estate as defendant in this case are different from the interests of the estate as plaintiff in Gould, RSA 556:1, :3, :5 and :28 provide adequate recognition of such differing interests of the defendant estate as appear on the present record.