Schwartzman Garelik Walker & Troy, P.C.

355 Lexington Avenue, New York, NY  10017
(212) 557-2900


Commitment & Integrity

HERMAN SCHWARTZMAN, a Member of the firm, is engaged in the practice of Tax Law and Commercial Law with emphasis on Domestic and International Estate Planning, Estate and Trust Administration and Charities Organization and Administration. Mr. Schwartzman graduated from Brooklyn Law School, LL.B., cum laude, 1955, City College of the City University of New York, B.B.A., 1947; New York University.  He was admitted to the Bar in 1955 (New York); U.S. Tax Court and U.S. Court of Federal Claims, 1956; U.S. Court of Customs and Patent Appeals, 1956-1982; U.S. Court of Appeals, Second Circuit, 1957; U.S. Supreme Court, 1963; U.S. Court of Appeals, Federal Circuit, 1984. A member of Beta Gamma Sigma, Mr. Schwartzman was a member of the Brooklyn Law Review, 1954-1955. Mr. Schwartzman authored “Perjury and the Income Tax,” 21 Brooklyn Law Review No. 1; “Executive Fringes: A Look at Some New and/or Exotic Benefits,” 32nd New York University Institute on Federal Taxation 925, 1974. Contributing Editor, Mertens' Law of Federal Gift and Estate Taxation, 1960. He is a member of the New York City Bar Association; New York State and American Bar Associations (Taxation Section).

 
Email Address:  hschwartzman@sgwkt.com
 
Direct Dial Number: (212) 557-2904

 

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DAVID M. GARELIK, a Member of the firm, has a primary area of expertise in Taxation, Estate and Succession Planning and in the design and preparation of Executive Compensation Plans, Qualified Pension and Profit Sharing Plans and various types of Non-Qualified Retirement plans for companies in a wide range of industries.  Mr. Garelik has been involved in advising the owners of both domestic and foreign businesses on behalf of both buyers and sellers in both taxable and tax-free acquisitions and divestitures of businesses in the most tax-efficient manner, focusing on the family and business objectives of the clients involved.  He has had extensive experience representing resident and non-resident aliens in connection with a variety of income tax matters including giving consideration to the relevant Income Tax Treaties to which the United States is a party, and has organized and represented various Not-for-Profit Foundations engaged in charitable and medical research.  Mr. Garelik has also advised clients on various state and local tax issues and has represented clients before the Internal Revenue Service, the New York State Tax Commission and the New York City Department of Finance, primarily on behalf of the owners of closely-held businesses, including S corporations, partnerships and LLCs.  Mr. Garelik received his B.B.A. in Accounting from Bernard M. Baruch School, City College in 1958 and his J.D. from Brooklyn Law School in 1961.  In 1962 Mr. Garelik received his L.L.M. (Taxation) from New York University School of Law.  He was admitted to the New York Bar in 1963 as well as the U.S. District Court, Southern District of New York and U.S. Tax Court.  Mr. Garelik is an active member of the NY State Bar Association and American Bar Association. 


Email Address: dgarelik@sgwkt.com


Direct Dial Number: (212) 557-2906

 

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EDWARD N. WALKER, a Member of the firm, is a lecturer and authority on Architecture, Engineering and Building Construction Law and experienced in Real Estate Law, Estates and Trusts, and Civil Litigation.  Mr. Walker has lectured at Columbia University School of Architecture, Pratt University School of Architecture and other educational institutions.  He was admitted to the New York Bar in 1961 and was admitted to U.S. District Court for the Southern and Eastern Districts of New York in 1963.  He is a member of the New York State Bar Association, the American Bar Association (Forum on Construction Industry), New York County Lawyers Association and American Institute of Architects (NY Chapter-Professional Member).  He authored Legal Pitfalls in Architecture, Engineering and Building Construction, 2nd Edition, McGraw-Hill. Mr. Walker is former counsel to the New York Chapter of American Institute of Architects and is on the roster of arbitrators for the American Arbitration Association.  He has represented clients in construction cases for over 40 years before the American Arbitration Association, New York Courts, and other ADR forums.  Mr. Walker has represented architects, engineers, contractors, subcontractors, owners, real estate developers, interior designers, landscape architects and major U.S. corporations.  Mr. Walker has represented school districts, bonding companies and major corporations involving, not only construction related matters, but corporate, real estate and general representation.  He is a former member of the Board of Advisors of Legal Brief for the Construction Industry published by McGraw-Hill.

Email Address: ewalker@sgwkt.com
 
Direct Dial Number: (212) 557-2902

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BERNARD E. TROY, a Member of the firm, has specialized in a broad based real estate practice, both residential and commercial, for more than 35 years.  He has extensive experience in the sale, acquisition, financing, leasing, joint venturing and development of real estate, including shopping centers, office buildings, cooperatives and condominiums. He has lectured for the Practicing Law Institute on the purchase and sale of residential real estate and the leasing of commercial real estate.  Mr. Troy received his B.A. from Ohio University in 1968 and his J.D. from University of Pittsburgh in 1971.  Mr. Troy was admitted to the New York State Bar in 1972.  He has an AV Rating and is a Member of the New York City Bar Association.

Email Address: btroy@sgwkt.com
 
Direct Dial Number: (212) 557-2903
 
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DONALD A. PITOFSKY, a Member of the firm, specializes in Civil Litigation in all State, Appellate and Federal Courts in New York, including in such areas as Commercial Litigation, Construction Litigation, Real Estate Litigation, Arbitration and Mediation, and with a subspecialty in the representation of corporations, limited liability companies, architects, engineers, contractors and school districts.  Mr. Pitofsky also has extensive experience in residential real estate transactions and related matters.  He received his B.S. in 1979 from the State University of New York at Buffalo and his J.D. in 1982 from Syracuse University College of Law.  Mr. Pitofsky was admitted to the New York State Bar in 1983 and, in 1984, was admitted to the Bars of the U.S. District Court, Southern and Eastern Districts of New York and, in 1997, to the Bar of the United States Court of Appeals for the Second Circuit.  He is a Member of the New York State Bar Association, he is Avvo Rated, he is the recipient of a Certificate of Appreciation from The New York State Lawyers Fund for Client Protection and is a Notary Public of the States of New York and Connecticut.

REPORTED CASES in which Mr. Pitofsky participated include the following:  Mastrobattista v. Borges, 143 A.D. 3d 475 (1st Dept. 2016); Ferst v. Abraham, 140 A.D. 3d 581 (1st Dept. 2016);  257 Central Park West Inc. v. Abraham, 2015 NY Slip Op 50837 (App Term, 1st Dept. 2015); Howard Mercer et al v. Carol M. Mercer, Case No. 14-2950 (2d Cir. Jan. 28, 2015); Howard Mercer et al v. Carol M. Mercer, 2014 WL 3652698 (E.D.N.Y. 2014); Mastrobattista v. Borges, Index No. 111452/2006 (Supreme Court, NY County Sept. 12, 2014); Mastrobattista v. Borges,. 2012 NY Slip OP 32536 (Supreme Court, NY County 2012); Mastrobattista v. Borges, 2011 NY Slip Op 30695 (Supreme Court, NY County 2011); A.A. Truck Renting Corp. v. Navistar, Inc., 2010 NY Slip Op 51101 (Supreme Court, NY County 2010);  Hoffman Floor Covering Corp. v. 128-138 Mott Street LLC, 2007 Slip Op 32134 (Supreme Court, NY County 2007); Mahopac Central School District v. Piazza, 29 A.D. 3d 699 (2d Dept. 2006); Piazza v. Mahopac Central School District, 29 A.D .3d 701 (2d Dept. 2006); Chalk & Vermillion LLC v. Thomas F. McKnight LLC, 23 A.D. 3d 158 (1st Dept. 2005); Chalk & Vermillion LLC v. Thomas F. McKnight LLC, 303 A.D. 2d 225 (1st Dept. 2003).
 
Email Address: dpitofsky@sgwkt.com

Direct Dial Number: (212) 557-2905

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DANIEL S. WOHLFARTH, a Member of the firm, practices in the areas of real estate and commercial transactions, as well as trust and estates.  He serves as counsel to several cooperative and condominium Boards in New York City and is involved in the sale, acquisition and leasing of commercial and residential real estate.  Mr. Wohlfarth is also experienced in a wide variety of commercial matters including the sale and acquisition of business enterprises and the negotiation and preparation of joint venture, licensing and other complex business agreements.  Together with the firm’s litigation partners, Mr. Wohlfarth is also involved in litigated matters relating to his areas of practice.  Mr. Wohlfarth is a graduate of St. John’s University School of Law (J.D. 1979) and Queens College of the City of University of New York (B.A. cum laude 1976).  He is admitted to the Bar in the States of New York and New Jersey, including the United States District Courts for the Southern and Eastern Districts of New York and the District of New Jersey.  Mr. Wohlfarth is a member of the New York City Bar Association and the New York State Bar Association. 

REPORTED CASES in which Mr. Wohlfarth participated include the followingMatter of Eshaghian, 7 A.D.3d 707 (2d Dept. 2004); Rosenbaum v. Boulder Ridge Homeowners Association et al, 283 A.D.2d 477 2d Dept. 2001); Trifinery v. Banque Paribas, 762 F.Supp.1119 (U.S. District Court SDNY 1991); Barnett v. City of Yonkers, 731 F.Supp. 594 (U.S. District Court SDNY 1990); Dra-Po Construction Co. v. L. Riso & Sons Co., 149 A.D.2d 651 (2d Dept. 1989); White Plains Coat & Apron Co. v. K.M. Lehmann, 87 A.D.2d 629 (2d Dept. 1982). 

Email Address:  dwohlfarth@sgwkt.com

 

Direct Dial Number: (212) 557-2907


 

Schwartzman Garelik Walker & Troy, P.C,

355 Lexington Avenue

New York, NY  10017

(212) 557-2900

email: lawyers@sgwkt.com