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Bernard Madoff’s son Mark was found dead in the living room of his SoHo apartment this morning — hanging from a black dog leash on the two-year anniversary of his father’s stunning downfall, officials said.

Officers were called to 158 Mercer St. around 7:30 a.m. after Mark’s father-in-law reported the grisly find — the younger Madoff, 46, hanging fully clothed from a black dog leash attached to a pipe in the apartment ceiling, police said.

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The US trustee representing ­the victims of Bernard Madoff, has filed a $19.6bn lawsuit accusing almost 60 people and institutions, including some of Italy and Austria’s largest banks, of participating in a decades-long “illegal scheme”.

The suit, the largest and most serious civil claim filed in the case, targets Bank Medici, the failed Austrian bank, Sonja Kohn, its former president, and Bank Austria and UniCredit, its partial owners, for allegedly participating in a “conspiracy” that sent money to Madoff.