"Practicing has always been interesting, challenging — and I help people. I’m always responsive to my clients’ needs. I don’t leave them hanging."

Gary joined Duke Holzman in 2001, along with Robert Bencini and Dennis Cleary, after the dissolution of their previous firm, Falk & Siemer. With over 30 years of experience, Gary has a robust practice focused on tax controversies, business sales and acquisitions, and business succession planning.

Gary’s strong financial background distinguishes him from other business and tax attorneys and enables him to approach business and tax matters with an expert perspective informed by years of experience. In addition to obtaining his J.D. with a course concentration in taxation, Gary also received an M.B.A. with a focus in accounting and a B.S. with a major in business administration. He also is a Certified Public Accountant and is admitted to practice law in Florida.

Gary’s practice includes a broad spectrum of planning and administrative litigation-related services pertaining to local, state and federal tax matters.  Because of his tax background, Gary handles a wide array of cases involving a variety of clients, from troubled individuals navigating tax controversies to successful family businesses planning for succession.

Additionally, Gary advises on matters relating to: personal, corporate and estate tax planning; income, estate and gift tax compliance; estate planning and administration; federal and New York State administrative  hearings on tax controversies; and corporate law involving organization and dissolution, disputes, contracts and closing transactions. Gary’s transactional experience includes many substantial multi-million dollar stock and asset deals.

Gary is a strong believer in community involvement, and he has actively participated in community organizations and frequently given seminars over the years.  He formerly held the office of Treasurer of the Bar Association of Erie County and is a former lecturer on financial accounting at Canisius College. Gary is a former director of the Kidney Foundation of Western New York, the Hamburg Development Corporation and Lake Shore Hospital.  He currently holds the position of director in a number of privately held companies.  In 2012, Gary received an AV rating on Martindale Hubbell and was recognized in Business First’s “Who’s Who in the Law.”

Gary has been selected to the Upstate New York Super Lawyers list every year since 2013.


Construction & Demolition; Education; Healthcare; Hospitality; Manufacturing; Professional Services; Real Estate and Environmental

Organizations and Activities:

Bar Association of Erie County; New York State Bar Association; Florida Bar Association


New York; Florida; United States District Court for the Western District of New York; United States Bankruptcy Court for the Western District of New York; United States Tax Court


SUNY Buffalo Law School, J.D.
SUNY Buffalo School of Management, M.B.A.
SUNY Buffalo, B.S., cum laude