Joseph J. Gumkowski practices in the areas of general business law, e-commerce, taxation, and intellectual property. His practice is concentrated in servicing select clients of the firm in the entertainment business.

Mr. Gumkowski is an active member of the Sports Car Club of America; the Sports Car Club of America, Western New York Region; the South Towns Motor Club; and the Central New York Ice Racing Association. Mr. Gumkowski earned second place in the 2002 New York State Road Racing Championship.

Bar & Court Admissions

  • New York State


  • New York University, LL.M. in Taxation, 1979
  • Syracuse University, J.D., cum laude 1978
  • College of The Holy Cross, B.A., cum laude, 1974


  • Published an article in the New York State Bar Journal (September/October 1997) titled “Sales and Compensating Use Tax Audits for Non-Vendors” and in e-Commerce Primer (June 2000)

Professional Activities

  • Member, Bar Association of Erie County
  • Member, New York State Bar Association and the New York State Bar Association Tax Section