28 Liability of person fraudulently obtaining or retaining estate of deceased.E+W
If any person, to the defrauding of creditors or without full valuable consideration, obtains, receives or holds any real or personal estate of a deceased person or effects the release of any debt or liability due to the estate of the deceased, he shall be charged as executor in his own wrong to the extent of the real and personal estate received or coming to his hands, or the debt or liability released, after deducting—
(a)any debt for valuable consideration and without fraud due to him from the deceased person at the time of his death; and
(b)any payment made by him which might properly be made by a personal representative.