Responsa על בבא בתרא 351:8

Q. A creditor demanded his money from a critically ill person. The latter admitted the indebtedness and ordered his heirs to repay the debt. Do you follow the decision of R. Tam that a widow has priority over a creditor in collecting (her ketubah) from movables, or the decision of Alfasi and the Geonim that the creditor has priority over the widow?
A. No difference of opinion exists between R. Tam and the Geonim in regard to this law. Even the former admits that nowadays, when the ordinance of the Saburaim gives the creditor the right to collect his debt from movables even after the debtor's death, the creditor has priority over the widow in collecting from movables.
SOURCES: Pr. 334; Am II, 68; Tesh. Maim. to Ishut, 23.

Q. A creditor demanded his money from a critically ill person. The latter admitted the indebtedness and ordered his heirs to repay the debt. Do you follow the decision of R. Tam that a widow has priority over a creditor in collecting (her ketubah) from movables, or the decision of Alfasi and the Geonim that the creditor has priority over the widow?
A. No difference of opinion exists between R. Tam and the Geonim in regard to this law. Even the former admits that nowadays, when the ordinance of the Saburaim gives the creditor the right to collect his debt from movables even after the debtor's death, the creditor has priority over the widow in collecting from movables.
SOURCES: Pr. 334; Am II, 68; Tesh. Maim. to Ishut, 23.