New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 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.