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Mass. Gen. Laws ch. 230, § 4

Accounting for property returned pursuant to judgment

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.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.