New York Uniform Commercial Code Code § 2-707

"Person in the Position of a Seller"
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Section 2--707. "Person in the Position of a Seller".\n  (1) A "person in the position of a seller" includes as against a\nprincipal an agent who has paid or become responsible for the price of\ngoods on behalf of his principal or anyone who otherwise holds a\nsecurity interest or other right in goods similar to that of a seller.\n  (2) A person in the position of a seller may as provided in this\nArticle withhold or stop delivery (Section 2--705) and resell (Section\n2--706) and recover incidental damages (Section 2--710).\n

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