Parts of those filings were signed, at times, by two close associates of Mr. Epstein: Darren K. Indyke, a lawyer, and Richard D. Kahn, an accountant. Both are executors of Mr. Epstein’s will and they authorized Troutman Sanders to continue litigating on behalf of the estate.
Bennet Moskowitz, the lead lawyer at Troutman Sanders, did not respond to a request for comment.
A court filing in New Mexico contains a copy of a check signed by Mr. Kahn to pay for the renewal of the grazing leases for the Zorro Ranch. The check, dated Sept. 6, was drawn from an account with TD Bank.
The New Mexico State Land Office refused to accept the check, in part prompting the court action. A statement from the land office said the leases never should have been awarded and chided Mr. Epstein’s estate for wasting state resources on a court fight.
Clifford Atkinson, a lawyer representing the Zorro Ranch, declined to comment.
William LaPiana, an associate dean at New York Law School and a trust and estates expert, said it was not surprising that the executors of the estate were protecting its assets. “They have an obligation to carry out the expressed wishes in the will and owe a duty to the beneficiaries,” he said.
Mr. Epstein’s only known living relative is a brother.
Federal authorities have said they were continuing their investigation of Mr. Epstein’s alleged sex-trafficking activities. It is not clear to what extent Southern Trust and Financial Trust, both of which received lucrative tax incentives from Virgin Island authorities, factor into that investigation.
Southern Trust, which purports to operate a DNA database business, remains eligible for that tax break. Representatives for the government agency that approved the tax incentives did not comment on whether they would be revoked in light of Mr. Epstein’s death and the ongoing investigation.