From the outside, New York’s Berry-Hill Gallery looks prosperous. “But two weeks ago, Berry-Hill filed for bankruptcy in federal court, listing more than 100 creditors, debts ranging as high as $50 million and assets of $50 million to $100 million. And its directors, James and Frederick D. Hill, are at the center of a scandal that has been the focus of whispers in the art world since an ill-fated auction at Christie’s in May.”