O.J. Simpson's Estate Accepts $57 Million Creditor Claim in Goldman Case

Fred Goldman money he's owed for winning his wrongful death lawsuit years ago ... because the estate's accepted a multimillion-dollar settlement.

Malcolm LaVergne -- the Simpson estate executor -- filed court documents earlier this week in which he accepts Fred's creditor claim in the "amount of $57,997,858.12 (U.S.), plus judgment interest on the approved amount."

Goldman originally asked for north of $117 million ... but, LaVergne argues that -- despite what he sees as a good faith effort on Goldman's part to determine an accurate amount -- the interest hasn't been calculated correctly.

LaVergne tells TMZ ... the nearly $58 million approved by the estate is a negotiated amount with Goldman, and the estate plans on paying out as much of it as it can as they continue to auction off items -- some of which Malcolm claims have been stolen. He says he's working with lawyers to regain possession of some of these items.

Malcolm also says he's going to ask the court to award Goldman a fee for administrative costs for advising him on how to run the estate ... so, it sounds like the two sides are working more closely together than initially realized.

LaVergne says he's declined a majority of creditor claims ... accepting just Goldman's and the IRS claim. He says he's prioritizing paying off Uncle Sam before anyone else -- including the State of California. He says the state will have to sue for the "approximately $636,945" he says they filed a claim for.

Remember ... O.J. was acquitted on the murders of Ron Goldman -- Fred's son -- in 1995 in a highly controversial trial. However, the Goldmans took Simpson to civil court the following year where he was found liable for Ron's death. They were awarded more than $33 million, but O.J. only paid a very small fraction of the judgment.