Victor Gagliardi, a former Internal Revenue Service Estate Tax Attorney for 26 years, concentrates his practice in the areas of Elder Law, Trusts & Estates, Probate Administration, and the preparation of Wills, Living Trusts and Irrevocable Trusts. Mr. Gagliardi handles all aspects of asset protection, and often is appointed to serve as a Guardian Ad Litem in all aspects by the Erie County Surrogate Court.

Education:

• LL.B and J.D., SUNY at Buffalo, 1965
• Bachelor of Science, University of Buffalo, 1961