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Burt Rigid Box, Inc., Director

Erie Community College Paralegal Advisory Board

Advanced Thermal Systems, Inc., Director

Erie County Bar Association

New York State Bar Association

Florida Bar Association

Education

State University of New York at Buffalo, J.D., 1979; State University of New York at Buffalo (B.S., cum laude, 1971; M.B.A., 1975)

Court Admissions

1980, New York and U.S. District Court, Western District of New York;

1983, U.S. Tax Court;

U.S. Bankruptcy Court, Western District of New York; 1988, Florida

Gary M. Kanaley

Partner

Practice Areas:
  • Business and Corporate Law
  • Tax Controversies
  • Taxation
  • Trusts and Estates

Mr. Kanaley is a partner at Duke, Holzman, Photiadis & Gresens LLP, practicing in the corporate department, primarily in the areas of sales and acquisitions and tax, with particular emphasis in tax controversies and collections, as well as, the area of succession and estate planning.  This includes a broad spectrum of planning, administrative litigation-related services pertaining to local, state, and federal tax matters.  He received his B.S. and M.B.A. degrees from the School of Management of the State University of New York at Buffalo, and his J.D. from the State University of New York at Buffalo School of Law, where he concentrated in tax law. 

 

Mr. Kanaley is a Certified Public Accountant.  He is admitted to practice law in New York and Florida. 

 

Mr. Kanaley is a member of the Bar Associations of the States of New York and Florida as well as the Erie County Bar Association, where he formerly held the office of Treasurer.  In addition, he is a member of the New York State Society of Certified Public Accountants. 

 

Mr. Kanaley is a former lecturer in financial accounting at Canisius College, a former director of the Kidney Foundation of Western New York, the Hamburg Development Corporation, and Lake Shore Hospital.