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White Collar Defense & Compliance Developments in Criminal Law, Federal Case Law and Statutory Developments

Tag Archives: Judge Joseph M. Andresini

While State Taxing Authorities Continue to Battle with Madoff Investors, the New Jersey Tax Court Again Favors a Victim – Installment 81

Posted in Bernard Madoff

In a case in the New Jersey Tax Court, the Judge distinguishes the long-standing federal “Ithaca Trust Rule” to allow an estate of a decedent a refund of an estate tax payment from the Division of Taxation for the discovery by the estate after the decedent’s death of the worthlessness of an individual retirement account entrusted to Madoff.