ANDRESINI, J.T.C.
This is the court's opinion in connection with the parties' respective motions for summary judgment in the above-referenced matter. Plaintiff, the Estate of Theodore Warshaw ("the Estate" or "Plaintiff"), and the defendant, Director, Division of Taxation ("the Director"), filed cross-motions for summary judgment with regard to the Director's denial of a $88,677 refund claim made by the Estate.
Plaintiff was a victim of the Bernard L. Madoff...
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