This question is inspired by the discussion in the comments of this answer to another question. In those comments I claimed that the estate of a deceased person is not a legal entity and that it is the personal representatives (executors if testate, administrators if intestate) who hold legal title to the assets of the estate and can sue and be sued in relation to those assets. That assertion was challenged by several people, which leads me to wonder if this is something which varies by jurisdiction.

To avoid any confusion, I'm taking "legal entity" to mean an entity which can hold legal title to an asset and be named as a party to a lawsuit in relation to that asset. There was some talk in the discussion about entities being represented in court by a natural person, but I do not consider that the same as being the person named as the party. So e.g. an assertion that "to sue for the assets in an estate, you sue the executor" would suggest that an estate is not a legal entity, while "to sue for the assets in an estate, you sue the estate itself which is then represented in court by the executor" would suggest that it is a legal entity.

Is the estate of a deceased person a legal entity?

Given the level of disagreement, I'd prefer if possible to see jurisdiction tags and citations of which at least one is an authoritative legal source (ideally primary sources such as legislation or precedents, but secondary sources such as legal textbooks, journal articles, or practice notes aimed at practitioners would suffice).

It was pointed out that the IRS refers to an estate as a legal entity but my research indicates that carries a different meaning to the legal one and is relevant only in the context of federal tax filings. If intending to cite the IRS I'd be grateful if this could be backed up with a legal source to show that their use of "legal entity" carries the same meaning as the one defined above.

I will self-answer to provide some citations which I believe support my proposition.