My question involves estate proceedings in the state of: delaware

At the time of *his* death, "she" (the companion) was authorized to write checks from *his* bank account which had a substantial amount of money. So she signed the contract papers with the funeral home- knowing that she could easily pay the bill with these funds. But before she received a bill from the funeral home, the deceases son became executor and cleaned out the bank account.
The deceases son refuses to use the money to pay for the funeral and says he didn't sign the contract for the funeral, but that "the companion" had signed and is liable.

The companion says he is liable because he became executor and took all the money. She says that the executors first order of business is to settle funeral expenses with the deceases money.

Is she responsible for the bill?