§ 190. Preference of debts owing by debtor as trustee. In making such distribution, the trustees shall first pay all debts that may be owing by the debtor as guardian, executor, administrator or trustee; and if there be not sufficient to pay all debts of the character above specified, then a distribution shall be made among them, in proportion to their amounts respectively.
Preference of debts owing by debtor as trustee
N.Y. Debtor & Creditor Law § 190, under Trustees For Insolvent and Imprisoned Debtors.
N.Y. Debtor & Creditor Law § 190