Uncyk, Borenkind & Nadler, LLP

Uncyk, Borenkind & Nadler, LLP is no longer accepting new matters. The law firm was established in 1973 and was rated "av" in Martindale-Hubbell Lawyers Directory (its highest rating). It stopped accepting new clients in December 2013.

Please use the following contact information for attorneys formerly associated with the firm.

Eli Uncyk, Esq. and Jeffrey S. Kofsky, Esq.
(212) 400-4930
Kamerman, Uncyk, Soniker & Klein P.C.
Counselors at Law
156 Fifth Avenue, 10th Floor
New York, New York 10010
Telephone: (212) 400-4930 Telefax: (646) 873-3792
www.kusklaw.com
euncyk@kusklaw.com
euncyk@aol.com
jkofsky@kusklaw.com

Myron R. Nadler, Esq.
(212) 230-1300
BEIGELMAN / FEINER / NADLER PLLC
100 Wall Street, 23rd Floor
New York, New York 10005
www.bfnlawoffices.net
mike@bfnlawoffices.net


Alan Borenkind has retired from the practice of law.

For information, please call one of our attorneys.

Sample of reported cases the firm has handled:

          1. Ren-Cris Litho, Inc. v. Vantage Graphics, 96-7802, UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, 1997 U.S. App. LEXIS 3333, February 24, 1997, Decided, RULES OF THE SECOND CIRCUIT COURT OF APPEALS MAY LIMIT CITATION TO UNPUBLISHED OPINIONS. PLEASE REFER TO THE RULES OF THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT., Reported in Table Case Format at: 107 F.3d 4, 1997 U.S. App. LEXIS 7069.

 

OVERVIEW: Res judicata would not operate to bar creditor's action to pierce debtor's corporate veil if there were formal barriers in the way of creditor presenting to a state court in one action its entire claim.

... FOR APPELLEE: ELI UNCYK, Uncyk, Borenkind & Nadler, L.L.P.,  ...

 

2. Berenson v. Commissioner of Internal Revenue Service, No.  26, Docket 79-4058, UNITED STATES COURT OF APPEALS, SECOND CIRCUIT, 612 F.2d 695; 1979 U.S. App. LEXIS 9263; 80-1 U.S. Tax Cas. (CCH) P9135; 45 A.F.T.R.2d (RIA) 542, September 24, 1979, Argued, December 28, 1979, Decided

 

OVERVIEW: The court erred when it failed to comply with instructions on the first remand, therefore the cause was remanded for the court to determine what portion of the purchase price was attributable solely to the tax-exempt status of the buyer.

... for appellant. Eli Uncyk, New York City,  ...

 

3. EPM Communs., Inc. v. Notara, Inc., 00 Civ. 4299 (LMM), UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 2000 U.S. Dist. LEXIS 11533; 56 U.S.P.Q.2D (BNA) 1144; Copy. L. Rep. (CCH) P28,135, August 11, 2000, Decided, August 14, 2000, Filed

 

OVERVIEW: Print publisher was not entitled to preliminary injunction in copyright infringement action against online publisher since defendant's selection in database was not substantially similar to that of plaintiff's compilations.

... Myron R. Nadler, Uncyk, Borenkind & Nadler, L.L.P.,  ...

 

4. Janus Petroleum Co. v. United States, 94 CV 0624, UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF NEW YORK, 915 F. Supp. 556; 1996 U.S. Dist. LEXIS 2297; 96-1 U.S. Tax Cas. (CCH) P70,052; 77 A.F.T.R.2d (RIA) 1260, February 20, 1996, Dated

 

OVERVIEW: In action for excise tax refund by taxpayer, summary judgment for taxpayer was improper because wholesale distributor, who purchased gas on which tax imposed was paid, and who sold gas to ultimate purchaser, was treated as only person who paid tax., UNCYK, BORENKIND & NADLER, (Eli Uncyk, of counsel), New York,  ...

 

5. International Distribution Centers, Inc. v. Walsh Trucking Co., No. 82 Civ. 8709 (JFK), UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 62 B.R. 723; 1986 U.S. Dist. LEXIS 30701; 1986-1 Trade Cas. (CCH) P66,922; 14 Bankr. Ct. Dec. 1061, January 8, 1986

 

OVERVIEW: Plaintiff was entitled to partial supersedeas bond against non-bankrupt defendants when full bond was far from practicable; civil contempt order was denied for lack of clear and convincing evidence of non-compliance.

... for Plaintiff.Simon, Uncyk & Borenkind, New York,  ...

... for Respondents Simon, Uncyk & Borenkind and Marc L.  ...

... law firm of Simon, Uncyk & Borenkind, specifically, Marc  ...

 

6. International Distribution Ctrs. v. Walsh Trucking Co., No. 82 Civ. 8709 (JFK), UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 618 F. Supp. 98; 1985 U.S. Dist. LEXIS 18707; 1985-2 Trade Cas. (CCH) P66,665, June 20, 1985, Reversed and Remanded, February 24, 1987.

 

OVERVIEW: Trucking company's antitrust verdict upheld for transportation monopolization where evidence supported verdict and remittitur was ordered where jury improperly considered lost revenues not attributable to damages.

... Zoldessy, Esq., Simon, Uncyk & Borenkind, New York,  ...

 

7. Federal Deposit Ins. Corp. v. Pappadio, No. CV-83-3478 (ERN), UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF NEW YORK, 606 F. Supp. 631; 1985 U.S. Dist. LEXIS 20610, April 18, 1985

 

OVERVIEW: A creditor was permitted to amend its complaint against the debtor and related parties to add several additional fraudulent conveyances because they were brought within six years after they were discovered.

... for Plaintiff.Simon, Uncyk & Borenkind, New York,  ...

 

8. KRAUTHAMER v. BLOCK, No. 83 Civ. 4949 (RWS), UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 587 F. Supp. 254; 1984 U.S. Dist. LEXIS 16981, May 4, 1984

... Katz, Esq., Simon, Uncyk & Borenkind, Esqs., New  ...

 

9. Mister B Textiles, Inc. v. Woodcrest Fabrics, Inc., 80 Civ. 6014 (CBM), UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 523 F. Supp. 21; 1981 U.S. Dist. LEXIS 10295; 213 U.S.P.Q. (BNA) 661, January 5, 1981

 

OVERVIEW: Plaintiff owned the copyright patent because the designer of the fabric was employed by plaintiff when she participated in design, and, therefore, her rights in the copyright passed to her employer, plaintiff., Simon, Sussman, Uncyk, Forseter & Borenkind by  ...

 

10. TORONTO-DOMINION BANK v. LOMIE CASUALS, INC., No. 77 Civ. 6221, UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 1980 U.S. Dist. LEXIS 11505, May 21, 1980

... For Plaintiff SIMON, UNCYK & PORENKIND By: Eli Uncyk, 1180 Avenue of the Americas,  ...

 

11. Sunrise Undergarment Co. v. Undergarment & Negligee Workers' Union, etc., No. 75 Civ. 5347, UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 419 F. Supp. 1282; 1976 U.S. Dist. LEXIS 12999; 93 L.R.R.M. 2481, September 29, 1976, Eli Uncyk, Simon, Uncyk & Jacobs, New York,  ...

 

12. SIMON v. COMMISSIONER OF INTERNAL REVENUE, Docket Nos. 10911-77, 10940-77, 8908-80, 8909-80, 8910-80, 8911-80, 8912-80, 15423-80, 15627-80, 19078-80, 21030-80, 1485-81., UNITED STATES TAX COURT, T.C. Memo 1986-156; 1986 Tax Ct. Memo LEXIS 445; 51 T.C.M. (CCH) 872; T.C.M. (RIA) 86156, April 21, 1986.

... firm with Herman Simon and Eli Uncyk and had offices at the same address as  ...

 

13. In re Evelyn Byrnes, Inc., Bankruptcy No. 83 B 10433, UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF NEW YORK, 32 B.R. 825; 1983 Bankr. LEXIS 5521; 9 Collier Bankr. Cas. 2d (MB) 430, August 30, 1983

... 58 Corp.Simon, Uncyk & Borenkind, New York,  ...

 

14. Dawn Joy Fashions v. Commissioner of Labor, No. 106, COURT OF APPEALS OF NEW YORK, 90 N.Y.2d 102; 681 N.E.2d 363; 659 N.Y.S.2d 196; 1997 N.Y. LEXIS 1350; 3 Wage & Hour Cas. 2d (BNA) 1700, April 30, 1997, Argued, June 5, 1997, Decided

 

OVERVIEW: When a manufacturer did not know of, encourage, or turn a blind eye to a contractor's violation of the "homework" provisions of the Labor Law, substantial evidence was lacking of the intent necessary to impose civil penalties.

... 76 NY2d 416.)    Uncyk, Borenkind & Nadler, L.  ...

... York City (Eli Uncyk and Jeffrey S. Kofsky of  ...

 

15. Morris v. State Dep't of Taxation & Fin., No. 183, COURT OF APPEALS OF NEW YORK, 82 N.Y.2d 135; 623 N.E.2d 1157; 603 N.Y.S.2d 807; 1993 N.Y. LEXIS 3271, September 7, 1993, Argued, October 19, 1993, Decided

 

OVERVIEW: Non-resident corporation's president, who did not reside in, but rented an apartment in New York, was not personally liable for use tax under the doctrine of piercing the corporate veil because the corporation itself was not liable for the tax.

... Manson of counsel), and Simon, Uncyk & Borenkind, New York City (Eli Uncyk of counsel), for appellant.   ...

 

16. Fass v. Tax Com. of New York, [NO NUMBER IN ORIGINAL], Court of Appeals of New York, 50 N.Y.2d 932; 409 N.E.2d 998; 1980 N.Y. LEXIS 2490; 431 N.Y.S.2d 526, May 27, 1980, Argued, June 24, 1980, Decided

... for appellant.Eli Uncyk and Marc L. Zoldessy  ...

 

17. McNeal v. New York, [NO NUMBER IN ORIGINAL], Court of Appeals of New York, 30 N.Y.2d 773; 284 N.E.2d 583; 1972 N.Y. LEXIS 1320; 333 N.Y.S.2d 431, May 1, 1972, Submitted, May 4, 1972, Decided

... Corporation Counsel (Eli Uncyk of counsel), for motion. ...

 

18. Skolnick v. Goldberg, 233 [M-3514], SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 297 A.D.2d 18; 746 N.Y.S.2d 296; 2002 N.Y. App. Div. LEXIS 8055, August 22, 2002, Decided, August 22, 2002, Entered, THE LEXIS PAGINATION OF THIS DOCUMENT IS SUBJECT TO CHANGE PENDING THE RELEASE OF THE FINAL PUBLISHED VERSION.

 

OVERVIEW: Declaratory judgment action was devoid of merit, and appeal from the order dismissing the action served no purpose other than harassment and delay. Appropriate remedy for maintaining the frivolous appeal was reasonable attorney fees.

... party appellant.    Eli Uncyk, of counsel (Jeffrey S. Kofsky, on the brief, Uncyk, Borenkind & Nadler, L.L.P.,  ...

 

19. Fox v. Skolnick, 1135N, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 294 A.D.2d 225; 741 N.Y.S.2d 857; 2002 N.Y. App. Div. LEXIS 5338, May 21, 2002, Entered, THE LEXIS PAGINATION OF THIS DOCUMENT IS SUBJECT TO CHANGE PENDING THE RELEASE OF THE FINAL PUBLISHED VERSION.

... Plaintiff-Respondent: Eli Uncyk.   For Defendant-Appellant:  ...

 

20. Skolnick v. Goldberg, 233, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 291 A.D.2d 274; 737 N.Y.S.2d 601; 2002 N.Y. App. Div. LEXIS 1590, February 14, 2002, Decided, February 14, 2002, Entered

... Defendant-Respondent: Eli Uncyk & Jeffrey S. Kofsky.   ...

 

21. Fox v. Skolnick, 4721, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 289 A.D.2d 87; 734 N.Y.S.2d 161; 2001 N.Y. App. Div. LEXIS 12052, December 13, 2001, Decided, December 13, 2001, Entered

... Plaintiff-Respondent: Eli Uncyk.   For Defendant-Appellant:  ...

 

22. Phillips v. New York State Dep't of Taxation & Fin., 84953, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, THIRD DEPARTMENT, 267 A.D.2d 927; 700 N.Y.S.2d 566; 1999 N.Y. App. Div. LEXIS 13609, December 30, 1999, Decided, December 30, 1999, Entered

 

OVERVIEW: In an action challenging a tax assessment, the court determined that petitioner failed to meet his burden of establishing by clear and convincing evidence that he was entitled to an allowance for work performed out-of-state., Uncyk, Borenkind & Nadler (Eli Uncyk of counsel), New York  ...

 

23. Goldberg v. Skolnick, 2028, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 253 A.D.2d 723; 678 N.Y.S.2d 13; 1998 N.Y. App. Div. LEXIS 9791, September 29, 1998, Decided, September 29, 1998, Entered

... Plaintiff-Respondent: Eli Uncyk.   For Defendant-Appellant:  ...

 

24. In re Estate of Colby, 61012, 61013, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, FIRST DEPARTMENT, 240 A.D.2d 338; 660 N.Y.S.2d 3; 1997 N.Y. App. Div. LEXIS 6953, June 26, 1997, Decided, June 26, 1997, ENTERED

 

OVERVIEW: Summary judgment was properly denied first executor and the interested party's executor. The decedent's will and three codicils were properly admitted to probate because evidence of undue influence by the executrix was negligible.

... Petitioner-Respondent: Eli Uncyk.   For Objectants-Appellants:  ...

 

25. Dawn Joy Fashions v. Commissioner of Labor, 74514, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, THIRD DEPARTMENT, 218 A.D.2d 447; 641 N.Y.S.2d 449; 1996 N.Y. App. Div. LEXIS 4535, April 25, 1996, Decided, April 25, 1996, Entered

 

OVERVIEW: Absent strict liability, a homeworker's possession of a garment manufacturer's product was insufficient to establish violations of applicable statutes because the homework occurred without any intent or knowledge attributable to the manufacturer., Uncyk, Borenkind & Nadler, New York City (Eli Uncyk of counsel), for petitioner.     ...

 

26. Green Point Sav. Bank v. Kandel, 94-08193, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, SECOND DEPARTMENT, 224 A.D.2d 488; 637 N.Y.S.2d 778; 1996 N.Y. App. Div. LEXIS 1154, January 16, 1996, Submitted, February 13, 1996, Decided

... counsel), for appellant.   Uncyk, Borenkind & Nadler, New York, N.Y. (Eli Uncyk of counsel), for respondent.   ...

 

27. In re Taubenblat, 93-04138, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, SECOND DEPARTMENT, 197 A.D.2d 301; 614 N.Y.S.2d 250; 1994 N.Y. App. Div. LEXIS 5706, May 31, 1994, Decided

 

OVERVIEW: A lawyer's resignation was accepted because he indicated that his resignation was freely and voluntarily tendered and that he understood the consequences of his action, and the Grievance Committee recommended that the court accept the resignation.

... Judicial Districts.    Eli Uncyk, New York City,  ...

 

28. Morris v. New York State Dep't of Taxation & Fin., 64268, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, THIRD DEPARTMENT, 183 A.D.2d 5; 588 N.Y.S.2d 927; 1992 N.Y. App. Div. LEXIS 12139, October 22, 1992, Decided, October 22, 1992, Entered

 

OVERVIEW: The president of a corporation was personally liable for a compensating use tax on boats that his corporation purchased because the corporate veil could be pierced where the corporation was a shell with no activity or income., Simon, Uncyk & Borenkind (Eli Uncyk of counsel), New York  ...

 

29. Dawn Joy Fashions, Inc. v. Commissioner of Labor, 64442, SUPREME COURT OF NEW YORK, APPELLATE DIVISION, THIRD DEPARTMENT, 181 A.D.2d 968; 581 N.Y.S.2d 464; 1992 N.Y. App. Div. LEXIS 4157, March 26, 1992, Decided, March 26, 1992, Entered

 

OVERVIEW: An action to challenge a determination of the Industrial Board of Appeal was dismissed for lack of personal jurisdiction because the state labor commissioner was not served with the petition, and he was a necessary party to the proceeding., Simon, Uncyk & Borenkind (James Klatsky of  ...

 

30. Forest Hills Residents Asso. v. New York City Housing Authority, [NO NUMBER IN ORIGINAL], Supreme Court of New York, Appellate Division, First Department, 39 A.D.2d 64; 332 N.Y.S.2d 156; 1972 N.Y. App. Div. LEXIS 4699, May 4, 1972

 

OVERVIEW: Revisions to a duly approved plan for construction of a public housing project, involving changes to the number, design, and height of the buildings and an increase in the number of units, did not require resubmission to the planning commission.

... Stanley Buchsbaum and Eli Uncyk with him on the brief; J. Lee  ...

 

31. In re Estate of Colby, File No. 2906/95, SURROGATE'S COURT OF NEW YORK, NEW YORK COUNTY, 187 Misc. 2d 695; 723 N.Y.S.2d 631; 2001 N.Y. Misc. LEXIS 92, March 27, 2001, Decided

 

OVERVIEW: A personal representative had the right to waive a decedent's attorney-client privilege on behalf of the estate in order to compel decedent's attorneys to produce documents reflecting communications concerning a corporation's value., Uncyk Borenkind & Nadler, L.  ...

 

32. Borenkind v. Consolidated Edison Corp., Index #9231/94, SUPREME COURT OF NEW YORK, WESTCHESTER COUNTY, 164 Misc. 2d 808; 626 N.Y.S.2d 414; 1995 N.Y. Misc. LEXIS 194, March 28, 1995, Decided, EDITED FOR PUBLICATION, As Amended.

 

OVERVIEW: A utility company was not liable to landowners for the alleged effect of nearby high voltage power lines because the landowners presented no evidence that the authorized public use was unreasonably, negligently, or dangerously carried out.

... City, for defendant.  Uncyk, Borenkind & Nadler, New  ...

 

33. Talbot Typographics, Inc. v. Tenba, Inc., Index No. 1663/90, Civil Court of the City of New York, New York County, 147 Misc. 2d 922; 560 N.Y.S.2d 82; 1990 N.Y. Misc. LEXIS 443, July 31, 1990

 

OVERVIEW: A city civil court had equity jurisdiction over a creditor's action for rescission of a transaction from a debtor to another party and to declare that transfer ineffective because the amount in controversy was within the statutory limitations., Simon, Uncyk & Borenkind for defendants. ...

 

34. W. v. F., [NO NUMBER IN ORIGINAL], Family Court of New York, New York County, 107 Misc. 2d 531; 435 N.Y.S.2d 259; 1981 N.Y. Misc. LEXIS 2061, January 15, 1981

 

OVERVIEW: Consistent with the Uniform Support of Dependents Law where certificate for change in child support was transmitted to a responding court, the responding court had the duty to determine whether under its law the parent was required to pay support., Simon, Sussman, Uncyk, Forsetter & Borenkind for  ...

 

35. Jade Press, Inc. v. Packard, [NO NUMBER IN ORIGINAL], Civil Court of the City of New York, Special Term, New York County, 91 Misc. 2d 820; 398 N.Y.S.2d 785; 1977 N.Y. Misc. LEXIS 2422, June 16, 1977

 

OVERVIEW: A seller was not entitled to a grant of summary judgment in her action against an escrow agent because the court was prohibited from inquiring into the bona fides of the dispute because arbitration was sought.

... pro se.Simon, Uncyk & Jacobs for plaintiff. ...

 

36. People v. Sybil Holding Corp., [NO NUMBER IN ORIGINAL], Supreme Court of New York, Appellate Term, First Department, 70 Misc. 2d 798; 334 N.Y.S.2d 810; 1972 N.Y. Misc. LEXIS 2228, February 10, 1972, See People v. Sybil Holding Corp., 64 Misc 2d 693.

... Stanley Buchsbaum and Eli Uncyk of counsel), for respondent.   ...

 

37. Kulick v. Department of Revenue, SC No. 26841, SUPREME COURT OF OREGON, 290 Ore. 507; 624 P.2d 93; 1981 Ore. LEXIS 686, October 6, 1980, Argued and submitted, February 18, 1981

 

OVERVIEW: Because a corporation chose the S corporation status pursuant to incorporation in Oregon, the shareholders were subject to Oregon state income taxes and the tax did not violate due process requirements., Eli Uncyk, New York, argued the  ...

... Prineville, and Simon, Sussman, Uncyk, Forseter & Borenkind, New  ...

 

38. Kulick v. Department of Revenue, OREGON TAX COURT, 7 OTR 471; 1978 Ore. Tax LEXIS 43, July 12, 1978, Decision for defendant rendered.

 

OVERVIEW: Nonresident shareholders of a resident S-corporation were subject to personal income tax on the distributed and undistributed taxable income of the corporation; the constitution did not bar the assessment of the tax.

... Herman Simon and Eli Uncyk, Simon, Uncyk & Jacobs, New York  ...