The Founder

Theodore Malone is the founder of Estel Law. He established it in New York City for the provision of high quality tax legal services to clients of all backgrounds. He believes that the expertise in tax law, and the savings that accrue from such expertise, should not be locked up in a select few corporations or partnerships or large estates.

Prior to founding Estel Law, he worked at two different boutique tax law firms providing tax advice and deal structuring to major individuals, corporation and partnerships, generally engaged in hedge funds and real estate investments, including hospitality brands, multi-family and office buildings throughout California, New York City and across the US.


He graduated cum laude from University of California Irvine, School of Law. While there he earned both a Juris Doctorate (J.D.) and a Masters of Law (LL.M.) in Taxation.

His interest in tax law coincides with a talent for dealing with its complexities. He has successfully advised on tax related questions and worked with dozens of clients across multiple areas of tax law. He is excited to see his client profile expand beyond domestic individuals and companies, into international clients across several countries.

Theodore (Teddy) Malone, Jr.

Founder

Admitted to Practice:

New York State

Publications:

Tax Notes Today Federal, “IRS Should Prepare for ‘AI Taxslop’” (October 2025).

Name & Logo

  • The name “Estel” comes from the Lord of the Rings. It is the Elvish word that means both “trust” and/or “hope”, context dependent. One can see the relationship between trust and hope—to hope is to trust that something not yet present, will come to pass. In a similar manner, Trusts, Estates, Partnerships and Businesses all rely on this self-same principle: something good will come about, even if it is not yet here.

  • The Pine Tree logo represents the Evergreen. The Evergreen Tree is an image of life that continues, perseveres and thrives in some of the most difficult of climates; these trees do so with ease and preserve their fresh green character. Teddy’s focus is the same.

Offices:

Lake Placid

5948 Sentinel Road #A2

Lake Placid, NY 12946

New York City

90 Broad St., Ste. 1012

New York, NY 10004