Dear Valued Clients and Friends,

In light of the Executive Orders issued on March 20,2020 by Governor Cuomo (NY) and on March 21,2020 by Governor Murphy (NJ) we at Lester Schwab Katz & Dwyer LLP want to assure you that we are working remotely and will remain fully operational throughout the duration of this public health crisis. Until further notice, the most effective methods of communicating with us are email or phone, not the US mail. In the event that you need wire instructions or have accounting questions, please contact David Glicksman by email at Our hope is that this crisis will not be long. Regardless of its duration, however, we will continue to provide our clients with uninterrupted service. Your support, friendship and trust are so important to us as we get through this trying time together. We wish you all good health for you and your families.

Executive Committee
Lester Schwab Katz & Dwyer LLP


Daniel S. Kotler Partner

New York, NY
Phone: 212-341-4392
Fax: 212-267-5916

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Mr. Kotler has been with the firm since 2013. He is a volunteer arbitrator for the New York City Small Claims Court. He did a clerkship in the Civil Branch of the New York Supreme Court, and an internship to the New York State Attorney General.
Mr. Kotler's areas of practice include writing and arguing appeals, as well as complex motions for summary judgement, and other motions.


  • Ready, Aim, Fire? District of Columbia v. Heller and Communities of Color," 25 Harv. Blackletter L. J. 133 (2009) (coauthor).
  • "Officer Klansman? A Nebraska arbitrator rules that a Ku Klux Klan member has a right to be a state trooper. But the arbitrator could well be wrong," 124 Intelligence Report 69 (Southern Poverty Law Center: Winter 2006).
  • "Indigent Defense Washed Away By Katrina," ACSBlog (October 20, 2006),
  • "Virtual Taxes," ACSBlog (January 31, 2006),
  • "IRS in the Pulpit," ACSBlog (December 5, 2005),

Bar Admissions

New York


New York City Small Claims Court - Volunteer Arbitrator


  • 2007 J.D. Tulane University Law School
  • 2001 A.B. Dartmouth College


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