Ridgely described Scott-Dunne as Vantage Fund's "administrator" but could not say precisely what that entailed.

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"They'll figure it out and get it all squared away, " said Ridgely Albaugh of Lower Marlboro, Maryland.

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During the two-and-a-half-hour session, creditors' lawyer peppered Ridgely, the designated NHF representative, with questions concerning the nature of NHF's assets.

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Ridgely acknowledged both nonprofits shared similar managers and directors, but described the transaction as repayment on a 2007 loan to NHF.

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Ridgely described the Vantage Fund as a Massachusetts business trust "owned" by NHF, which she said has final say on its investment.

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The alleged theft was discovered, Ridgely said, only when other staff started to prepare the detailed financial schedules that must be filed after seeking bankruptcy protection.

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The crunch of car tyres on gravel, the heavy smell of an imminent thunderstorm, swaying elm trees - random childhood memories of my grandmother's house, Ridgely, in upstate New York.

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Ridgely Jr. and his firm assert that these Circular 230 restrictions violate his First Amendment right to petition the government for a redress of grievances and his due process right to obtain a refund of taxes paid.

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