N.Y. Surrogate's Court Procedure Act § 602: Decree or order, when evidence of assets A decree directing payment by a fiduciary to a creditor of, or a person interested in, the estat...

§ 602. Decree or order, when evidence of assets

A decree directing payment by a fiduciary to a creditor of, or a

person interested in, the estate, or an order permitting a judgment

creditor to issue an execution against a fiduciary is, except upon an

appeal therefrom, presumptive evidence that there are sufficient assets

in his hands to satisfy the sum which the decree directs him to pay or

for which the order permits the execution to issue. A decree charging a

deceased fiduciary with assets upon an accounting under 2207, is not

evidence of assets in the hands of the accounting fiduciary.