
Memberships and Associations
American Bar Association
New York State Bar Association
Erie County Bar Association
New York University, LL.M. Taxation, 1955
State University of New York at Buffalo Law School, J.D., 1954
State University of New York at Buffalo, B.A. Economics, 1953
New York and U.S. Tax Court, 1955
U.S. District Court, Western District of New York, 1958
U.S. Court of Appeals, Second Circuit, 1965
Senior Partner
A Buffalo native, Mr. Holzman has been a partner with the firm of Duke, Holzman, Photiadis & Gresens LLP for over 30 years. He is a graduate of the State University of New York at Buffalo (B.A. Economics), the State University of New York at Buffalo Law School (LL.B.), and the New York University School of Law (LL.M. in Taxation). He also served in the Counter-Intelligence Corps in the United States Army.
Mr. Holzman practices principally in the areas of tax law, corporate law (both local and international), and the related areas of estate planning, estate administration, estate litigation, and trust law. His corporate law practice has included the successful litigation of Human Rights and EEOC cases in the State and District Courts on behalf of employers. One of his cases, which twice went to the Court of Appeals, caused the New York legislature to amend the Human Rights Law because of the case's potential impact on the viability of that law.
His practice has also included:
Mr. Holzman has tried cases in the County Court, Supreme Court, Surrogate's Court, Appellate Division (3rd and 4th Depts.), Court of Appeals, U.S. District Court for the Western District of NY, the US Tax Court, and the 2d Circuit Court of Appeals.
In addition, Mr. Holzman both writes and lectures, primarily in the areas of tax and corporate law, with articles having appeared in Business First, the Buffalo Business Journal, the Rochester Business Journal, the Tax Law Review, Taxes - The Tax Magazine, Buffalo Law Review, Bankers Magazine, the Journal of Commercial Bank Lending, Monthly Digest of Tax Articles, and various publications for educational organizations dealing with tax aspects of charitable giving. He has lectured on tax law subjects at various programs sponsored by the University of Buffalo, University of Buffalo School of Law, New York State Bar Association, University of Pittsburgh, American Banker's Association, Robert Morris Associates, American College Public Relations Association, and others.
Mr. Holzman has participated, personally and as legal counsel, in the acquisition and development of business entities in the publishing, printing, and aerospace industries.
Mr. Holzman is also active as a board member of several local business and charitable organizations and is a member of the Buffalo Club, Saturn Club, and various local professional organizations. He is also a member of the American, New York State, and Erie County Bar Associations. In addition, he has lived and traveled extensively in Europe.
Reported Decisions
Cecos International Inc. v. State Tax Commission, 71 N.Y.2d 934, 524 N.E.2d 132, 528 N.Y.S.2d 811.
Board of Education of West Valley School District v. State Division of Human Rights, 42 N.Y.2d 862, 366 N.E.2d 878, 397 N.Y.S.2d 791, 32 Fair Empl. Prac. Cas. (BNA) 1145.
MacDonald v. Goldstein, 37 N.Y.2d 867, 340 N.E.2d 725, 378 N.Y.S.2d 358.
In re Estate of Mahnk, 138 A.D.2d 939, 526 N.Y.S.2d 277.
In re Estate of Sheehan, 80 Misc. 2d 793, 364 N.Y.S.2d 718.
Staff v. United States, 79-1 U.S. Tax Cas. (CCH) P13, 301, 44 A.F.T.R.2d (P-H) 6143.
Lipke v. Commissioner, 81 T.C. 689.
Zappo v. Commissioner, 81 T.C. 77.
Estate of Rapelje v. Commissioner, 73 T.C. 82.