Massachusetts General Laws Part III. Courts, Judicial Officers and Proceedings in Civil Cases (Ch. 211-262) Ch. 230, § 4

If judgment for a return of property is rendered in a civil action against an executor or administrator, the property returned by him shall not be assets in his hands; and if it has been included in the inventory, he shall be allowed therefor in his account if he shows that it has been returned in pursuance of such judgment.